Evaluasi Investasi Saling Eksklusif (Mutually Exclusive Investment)

Afriyeni, Endang (2014) Evaluasi Investasi Saling Eksklusif (Mutually Exclusive Investment). POLI BISNIS, 6 (2). pp. 85-94. ISSN 1858-3717


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Investment decisions have long-term dimension, so the decision needs to be considered, because it has long-term consequences as well. Investment or project divided into two groups, namely: independent project, and mutually exclusive projects. Independent project is a stand-alone investment/project while mutually exclusive projects are projects that have the same function. Mutually exclusive here means that if one project is taken on, the other must be rejected. It’s mean that the projects or mutually exclusive groups will eliminate the chance of another groups. Rating mutually exclusive investments is an interesting discussion both in practice and in theory, and has been widely discussed since many years. The most important and broadly used approaches in capital budgeting are the Net Present Value (NPV) and the Internal Rate of Return (IRR), but both occasionally can leding to contrary signal on the rating of mutually exclusive investments. Overall, the NPV is still the most powerful tool and the main criteria in assessing the feasibility of the investment.

Item Type:Article
Subjects:C Social Sciences > CH Public Finance
Divisions:Jurusan Administrasi Niaga > Prog.Studi Administrasi Bisnis-D3 > Jurnal/Karya Ilmiah
ID Code:383
Deposited By:Mr. OP Repo-4 Puskom
Deposited On:27 Oct 2016 13:51
Last Modified:08 Nov 2016 14:41

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