payback period


payback period
период окупаемости капитала

ожидаемый период времени, в течение которого недисконтированные прогнозируемые поступления денежных средств (cash inflow) от реализации инвестиционного проекта превысят недисконтированную сумму инвестиций. Этот метод игнорирует изменение стоимости денег со временем (time value of money), но очень популярен на практике, особенно в сочетании с другими методами оценки капитальных вложений (investment appraisal)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • Payback period — in business and economics refers to the period of time required for the return on an investment to repay the sum of the original investment. For example, a $1000 investment which returned $500 per year would have a two year payback period. It… …   Wikipedia

  • payback period — ➔ period * * * payback period UK US noun [C] FINANCE ► (also payback) the time taken to get back the amount originally invested in something: »Investors will see a swift return, with a payback period of between a year and 18 months. ► …   Financial and business terms

  • payback period — noun (economics) The length of time a project will take to recover its initial outlay • • • Main Entry: ↑pay …   Useful english dictionary

  • Payback Period — The length of time required to recover the cost of an investment. The payback period of a given investment or project is an important determinant of whether to undertake the position or project, as longer payback periods are typically not… …   Investment dictionary

  • payback period — 1. A period of time over which the costs of an investment are recouped by cash flows the investment generates. To take a simple example, a $12,500 investment that is expected to result in annual, net cash inflows of $5,000 has a payback period of …   Auditor's dictionary

  • Payback Period — Payback Time, Payoff Period, Payout Time. 1. Begriff: Zeitpunkt oder Zeitraum, an oder in dem die Summe der Einzahlungsüberschüsse eines Investitionsobjekts (bei statischer Amortisationsrechnung) oder deren ⇡ Barwert (bei dynamischer… …   Lexikon der Economics

  • payback period — period of time required until income from an investment is worth its cost …   English contemporary dictionary

  • payback period — / peɪbæk ˌpɪəriəd/ noun 1. a period of time over which a loan is to be repaid or an investment is to pay for itself 2. the length of time it will take to earn back the money invested in a project …   Dictionary of banking and finance

  • payback period — / peɪbæk ˌpɪəriəd/ noun the length of time it will take to earn back the money invested in a project …   Marketing dictionary in english

  • payback period method — A method of capital budgeting in which the time required before the projected cash inflows for a project equal the investment expenditure is calculated; this time is compared to a required payback period to determine whether or not the project… …   Accounting dictionary

  • payback period method — A method of capital budgeting in which the time required before the projected cash inflows for a project equal the investment expenditure is calculated; this time is compared to a required payback period to determine whether or not the project… …   Big dictionary of business and management