Newnan, Donald G., Lavelle, J.P., Eschenbach, T.G. 　著

内容

目次

Compound Interest Equations (inside front cover); Economic Criteria(inside back cover); PREFACE; 1. MAKING ECONOMIC DECISIONS; A SEA OFPROBLEMS; Simple Problems, Intermediate Problems, Complex Problems; THE ROLEOF ENGINEERING ECONOMIC ANALYSIS; Examples of Engineering Economic Analysis;THE DECISION MAKING PROCESS; Rational Decision Making: Recognize the Problem,Define the Goals, Assemble Relevant Data, Identify Feasible Alternatives,Select the Criterion, Construct a Model, Predict the Outcomes, Choose theBest Alternative, Audit the Results; ENGINEERING DECISION MAKING; 2.ENGINEERING COSTS AND COST ESTIMATING; ENGINEERING COSTS; Fixed, Variable,Marginal, and Average Costs, Sunk Costs, Opportunity Costs, Recurring andNon-recurring Costs, Incremental Costs, Cash Costs versus Book Costs,Life-cycle Costs; COST ESTIMATING; Types of Estimates, Difficulties inEstimation, One-of-a-Kind Estimates, Time and Effort Available, EstimatorExpertise; ESTIMATING MODELS; Per Unit Model, Segmenting Model, Cost Indexes,Power Sizing Model, Triangulation, Improvement and the Learning Curve;ESTIMATING BENEFITS; CASH FLOW DIAGRAMS; Categories of Cash Flows, Drawing aCash Flow Diagram, Drawing a Cash Flow Diagram with a Spreadsheet; 3.INTEREST AND EQUIVALENCE; COMPUTING CASH FLOWS; TIME VALUE OF MONEY; SIMPLEINTEREST; Repaying a Debt; EQUIVALENCE; Difference in Repayment Plans,Equivalence is Dependent on Interest Rate, Application of EquivalenceCalculations; SINGLE PAYMENT COMPOUND INTEREST FORMULAS; 4. MORE INTERESTFORMULAS; UNIFORM SERIES COMPOUND INTEREST FORMULAS; RELATIONSHIPS BETWEENCOMPOUND INTEREST FACTORS; Single Payment, Uniform Series; ARITHMETICGRADIENT; Derivation of Arithmetic Gradient Factors; GEOMETRIC GRADIENT;NOMINAL AND EFFECTIVE INTEREST; CONTINUOUS COMPOUNDING; Single PaymentInterest Factors, Uniform Payment Series, Continuous, Uniform Cash Flow;SPREADSHEETS FOR ECONOMIC ANALYSIS; Spreadsheet Annuity Functions,Spreadsheet Block Functions, Basic Graphing Using Spreadsheets; 5. PRESENTWORTH ANALYSIS; ECONOMIC CRITERIA; APPLYING PRESENT WORTH TECHNIQUES; UsefulLives Equal the Analysis Period, Net Present Worth, Useful Lives Differentfrom the Analysis Period, Infinite Analysis Period-Capitalized Cost, MultipleAlternatives; ASSUMPTIONS IN SOLVING ECONOMIC ANALYSIS PROBLEMS; End-of-YearConvention, Viewpoint of Economic Analysis Studies, Sunk Costs, BorrowedMoney Viewpoint, Effect of Inflation and Deflation, Income Taxes,Spreadsheets and Present Worth; 6. ANNUAL CASH FLOW ANALYSIS; ANNUAL CASHFLOW CALCULATIONS; Resolving a Present Cost to an Annual Cost, Treatment ofSalvage Value; ANNUAL CASH FLOW ANALYSIS; ANALYSIS PERIOD; Analysis PeriodEqual to Alternative Lives, Analysis Period a Common Multiple of AlternativeLives, Analysis Period for a Continuing Requirement, Infinite AnalysisPeriod, Some Other Analysis Period; USING SPREADSHEETS TO ANALYZE LOANS;Building an Amortization Schedule, How Much to Interest? How Much toPrincipal?, Finding the Balance Due on a Loan, Payoff Debt Sooner byIncreasing Payments; 7. RATE OF RETURN ANALYSIS; INTERNAL RATE OF RETURN;CALCULATING RATE OF RETURN; Plot of NPW vs. Interest Rate i; RATE OF RETURNANALYSIS; Analysis Period, Spreadsheets and Rate of Return Analysis; 7A.DIFFICULTIES SOLVING FOR AN INTEREST RATE; CONVERTING A CASH FLOW TO AMATHEMATICAL EQUATION; CASH FLOW RULE OF SIGNS; Zero Sign Changes, One SignChange, Two or More Sign Changes, What the Difficulties Mean; EXTERNALINTEREST RATE; Resolving Multiple Rate of Return Problems, A Further Look atthe Computation of Rate of Return; 8. INCREMENTAL ANALYSIS; GRAPHICALSOLUTIONS; INCREMENTAL RATE OF RETURN ANALYSIS; Incremental Analysis WhereThere Are Unlimited Alternatives; PRESENT WORTH ANALYSIS WITH BENEFIT-COSTGRAPHS; CHOOSING AN ANALYSIS METHOD; SPREADSHEETS AND INCREMENTAL ANALYSIS;9. OTHER ANALYSIS TECHNIQUES; FUTURE WORTH ANALYSIS; BENEFIT-COST RATIOANALYSIS; Continuous Alternatives; PAYBACK PERIOD; SENSITIVITY AND BREAKEVENANALYSIS; Graphing with Spreadsheets for Sensitivity and Breakeven Analysis;10. DEPRECIATION; BASIC ASPECTS OF DEPRECIATION; Deterioration andObsolescence, Depreciation and Expenses, Types of Property, DepreciationCalculation Fundamentals; HISTORICAL DEPRECIATION METHODS; Straight LineDepreciation, Sum-of-Years Digits Depreciation, Declining BalanceDepreciation; MODIFIED ACCELERATED COST RECOVERY SYSTEM; Cost Basis andPlaced in Service Date, Property Class and Recovery Period, PercentageTables, Where MACRS Percentage Rates Come From, MACRS Method Examples,Comparing MACRS and Historical Methods; DEPLETION AND ASSET DISPOSAL; UNIT OFPRODUCTION DEPRECIATION; DEPLETION; Cost Depletion, Percentage Depletion;SPREADSHEETS AND DEPRECIATION; 11. INCOME TAXES; A PARTNER IN THE BUSINESS;CALCULATION OF TAXABLE INCOME; Taxable Income of Individuals, Classificationof Business Expenditures, Taxable Income of Business Firms; INCOME TAX RATES;Individual Tax Rates, Corporate Tax Rates, Combined Federal and State IncomeTaxes, Selecting an Income Tax Rate for Economic Studies; ECONOMIC ANALYSISTAKING INCOME TAXES INTO ACCOUNT; CAPITAL GAINS AND LOSSES FORNON-DEPRECIABLE ASSETS; Investment Tax Credit; ESTIMATING THE AFTER-TAX RATEOF RETURN; AFTER-TAX CASH FLOWS AND SPREADSHEETS; 12. REPLACEMENT ANALYSIS;THE REPLACEMENT PROBLEM; REPLACEMENT ANALYSIS DECISION MAP; WHAT IS THE BASICCOMPARISON?; Minimum Cost Life of the Challenger, Use of Marginal Cost Data,Replacement Analysis Technique #1, Minimum Cost Life of the Defender,Replacement Analysis Technique #2, No Defender Marginal Cost Data Available,Replacement Analysis Technique #3, Repeatability Assumptions Not Acceptable,A Closer Look at Future Challengers; AFTER-TAX REPLACEMENT ANALYSIS; MarginalCosts on an After-Tax Basis, After-Tax Cash Flows for the Challenger,After-Tax Cash Flows for the Defender, Minimum Cost Life Problems;SPREADSHEETS AND AFTER-TAX REPLACEMENT ANALYSIS; Values of Interest FactorsWhen N Equals Infinity; (Each chapter ends with a summary and problems.)