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2013, vol. 61, br. 3, str. 159-172
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Primena cost-benefit analize u vrednovanju i izboru javnih projekata - ekonomski aspekt
Application of the cost-benefit-benefit analysis in the evaluation and selection of public projects: Economic aspect
aUniverzitet Privredna akademija u Novom Sadu, Fakultet za ekonomiju i inženjerski menadžment - FIMEK, Srbija bVisoka poslovna škola strukovnih studija, Čačak
e-adresa: dragana0503@yahoo.com
Sažetak
Cost-benefit analiza je celovita analiza koristi i troškova koje jedan projekat donosi samom vlasniku projekta i društvu u celini (uključujući i investitora). Izbor najbolje investicione alternative ostvaruje na osnovu finansijske i ekonomske analize, kao dva integralna dela cost-benefit analize. Prvu od ovih analiza obradila je ista grupa autora u članku 'Primena cost-benefit analize u vrednovanju i izboru javnih projekata (finansijski aspekt)', objavljenom u prethodnom broju časopisa Vojnotehnički glasnik. Predmet obrade ovog rada je ekonomska analiza, kao logički nastavak prethodnog rada. Zbog toga se na brojne oznake tabela, uključenih u sadržaj finansijske analize (1-3), nadovezuju (prema hronološkom redu) oznake tabela koje pripadaju ekonomskoj analizi (6-8). Sprovođenje ekonomske analize ostvaruje se prema određenoj, dosta složenoj proceduri, a završava se utvrđivanjem kriterijuma ekonomske (društvene) isplativosti projekta. U radu su obrađeni osnovni pokazatelji ekonomskog (društvenog) prinosa projekta, kao što su: neto sadašnja vrednost novčanih tokova i cost-benefit koeficijent.
Abstract
The cost-benefit-benefit analysis is a comprehensive analysis of benefits and cost-benefits of a project which that project brings to the project owner and to the society as a whole (including investors). The selection of the best investment alternative is realized on the basis of financial and economic analyses, as two integral parts of the cost-benefit-benefit analysis. The first of these was dealt by the same group of authors in the article 'Application of the cost-benefit-benefit analysis in the evaluation and selection of public projects (financial aspect)', published in the previous issue of the Military Technical Courier. The subject of this paper is the processing of an economic analysis as a logical extension of the previous work. Therefore, the number of labels included in the table of the financial analysis content (1-5) supplements (in the chronological order) label tables that belong to the economic analysis (6-8). The application of the economic analysis is achieved by a certain, quite complex procedure, and ends by establishing the basic criteria (indicators) of the economic (social) cost-benefit of the project, such as a net present value of cash flows and a cost-benefit-benefit ratio. The project is economically viable and socially justified for implementation if the first criterion is greater than zero, and the second criterion is greater than one. In the case of alternative choices, the project with the highest present value of cash flows and the highest value of the cost-benefit- benefit ratio will be selected. This paper processes all the issues regarding a gradual realization of the economic analysis in order to determine the economic viability of the project.
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