استخدام منهج القيمة الحقيقية المميزة لقياس المنفعة الشاملة للمشروع الاستثماري

الملخص EN

The research discusses the problem of evaluating capital projects in the case of multiplicity of criteria.

To solve this problem we need a quantitative approach to measure the following elements: - The relative weights of the quantitative and qualitative criteria.

- The utility of the achieved value of each criterion.

- The comprehensive utility or weight as a standard to select capital projects.

Writers classified the criteria into two main groups.

The first group is called the objective criteria and the other one is called the qualitative or subjective criteria.

There is some difficulty in measuring the later group.

There fore it may be used as an interim measure.

The research aims at examining the reliability of the Eigen Value approach in the field of capital budgeting.

It uses this approach to evaluate, rank, and select capital projects.

The introduction presents the nature, purpose and limits of the study.

The first section discusses the content, conditions, assumptions and steps of the application of the Eigen Value approach.

The second section contains the formulation of the proposed model and how the Eigen Value approach can solve it.

The research examines the reliability and applicability of the Eigen Value approach in evaluating.

ranking and selecting capital projects.

Then it measures the comprehensive utility of the project which is considered the ultimate criterion for the selection of capital projects