Autor: Marko Ivaniš
ISSN: 1820-8819
Strana: 31-42
Rezime: Da bismo mogli realno sagledati proces investiranja i oceniti opravdanost realizacije jednog investicionog projekta potrebno je utvrditi i analizirati ukupne efekte koje donosi realizacija određene investicije. Efekti, koje daje jedan investicioni projekat, mogu se ocenjivati i analizirati, kako sa aspekta preduzeća, tako i sa aspekta šire društvene zajednice. Preduzeća kao investitori, najčešće su zainteresovana samo za direktne ekonomske efekte od investicija, koji se mogu dovoljno egzaktno meriti i kvantitativno izražavati, za razliku od indirektnih kod kojih to nije moguće. Međutim, pojedine investicije ipak treba posmatrati i ocenjivati, pre svega, sa šireg društvenog aspekta (saobraćajne, energetske i sl.). U tom kontekstu, cost-benefit analiza predstavlja metod za donošenje investicionih odluka, kojima se vrši uticaj na razvoj određenog regiona, društvene zajednice ili društva u celini. Cilj ovog priloga je da ukaže na osnovne elemente cost-benefit metodologije za ocenu investicionih projekata.
Ključne reči: cost-benefit analiza, investicije, troškovi, koristi, investicioni kriterijumi
COST-BENEFIT ANALYSIS
Abstract: In order to estimate realistically the investment process and assess the justification of realization of an investment project it is necessary to establish and analyze the total effect brought by the realization of certain investment. The effects of an investment project can be assessed and analyzed both from the aspect of a firmand from the aspect of broader social community. Firms as investors, are most often interested only in direct economic effects of an investment which can be measured with sufficient exactness and express in quantitative terms, whereas they are usually not interested in indirect economic effects which are harder to measure and axpress quantitatively. However, one should have in mind that some investments are such that must be considered and assessed, first of all, from broader aspect (e.g. in transportation system, energetics and alike). In that context, cost-benefit analysis presents the method used at making investment decisions which influence the development of broader social comumuniy – certial region, economy, society as a whole. The aim of this supplement is to point to basic elements of cost-benefit methodology for the assessment of investment project.
Key words: cost-benefit analysis, investments, cost, benefits, investment criteria.
ISSN: 1820-8819
Strana: 31-42
Rezime: Da bismo mogli realno sagledati proces investiranja i oceniti opravdanost realizacije jednog investicionog projekta potrebno je utvrditi i analizirati ukupne efekte koje donosi realizacija određene investicije. Efekti, koje daje jedan investicioni projekat, mogu se ocenjivati i analizirati, kako sa aspekta preduzeća, tako i sa aspekta šire društvene zajednice. Preduzeća kao investitori, najčešće su zainteresovana samo za direktne ekonomske efekte od investicija, koji se mogu dovoljno egzaktno meriti i kvantitativno izražavati, za razliku od indirektnih kod kojih to nije moguće. Međutim, pojedine investicije ipak treba posmatrati i ocenjivati, pre svega, sa šireg društvenog aspekta (saobraćajne, energetske i sl.). U tom kontekstu, cost-benefit analiza predstavlja metod za donošenje investicionih odluka, kojima se vrši uticaj na razvoj određenog regiona, društvene zajednice ili društva u celini. Cilj ovog priloga je da ukaže na osnovne elemente cost-benefit metodologije za ocenu investicionih projekata.
Ključne reči: cost-benefit analiza, investicije, troškovi, koristi, investicioni kriterijumi
COST-BENEFIT ANALYSIS
Abstract: In order to estimate realistically the investment process and assess the justification of realization of an investment project it is necessary to establish and analyze the total effect brought by the realization of certain investment. The effects of an investment project can be assessed and analyzed both from the aspect of a firmand from the aspect of broader social community. Firms as investors, are most often interested only in direct economic effects of an investment which can be measured with sufficient exactness and express in quantitative terms, whereas they are usually not interested in indirect economic effects which are harder to measure and axpress quantitatively. However, one should have in mind that some investments are such that must be considered and assessed, first of all, from broader aspect (e.g. in transportation system, energetics and alike). In that context, cost-benefit analysis presents the method used at making investment decisions which influence the development of broader social comumuniy – certial region, economy, society as a whole. The aim of this supplement is to point to basic elements of cost-benefit methodology for the assessment of investment project.
Key words: cost-benefit analysis, investments, cost, benefits, investment criteria.
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