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· 분류 : 외국도서 > 기술공학 > 기술공학 > 산업공학
· ISBN : 9781118414705
· 쪽수 : 624쪽
· 출판일 : 2013-08-12
목차
CHAPTER 1 An Overview of Engineering Economic Analysis 3
Learning Objectives 4
Introduction 4
1-1 Time Value of Money 4
1-2 Engineering Economy Principles 7
1-3 Economic Justification of Capital Investments 10
Summary 15
Key Terms 16
FE-Like Problems 17
Problems 18
CHAPTER 2 Time Value of Money Calculations 23
Learning Objectives 23
Introduction 23
2-1 Cash Flow Diagrams 24
2-2 Single Cash Flows 26
2-3 Multiple Cash Flows 35
2-4 Compounding Frequency 55
Summary 62
Key Terms 66
FE-Like Problems 67
Problems 69
CHAPTER 3 Equivalence, Loans, and Bonds 93
Learning Objectives 93
Introduction 93
3-1 Equivalence 94
3-2 Interest Payments and Principal Payments 100
3-3 Bond Investments 106
3-4 Variable Interest Rates 110
3-5 Annual Percentage Rate 111
Summary 113
Key Terms 114
FE-Like Problems 114
Problems 116
CHAPTER 4 Present Worth 125
Learning Objectives 125
Introduction 126
4-1 Comparing Alternatives 126
4-2 Present Worth Calculations 130
4-3 Benefit-Cost Analysis 137
4-4 Discounted Payback Period 144
4-5 Capitalized Worth 152
Summary 157
Key Terms 159
FE-Like Problems 159
Problems 162
CHAPTER 5 Annual Worth and Future Worth 179
Learning Objectives 179
Introduction 179
5-1 Annual Worth 180
5-2 Future Worth 185
Summary 194
Key Terms 194
FE-Like Problems 195
Problems 196
CHAPTER 6 Rate of Return 213
Learning Objectives 213
Introduction 214
6-1 Internal Rate of Return Calculations 215
6-2 External Rate of Return Calculations 224
Summary 231
Key Terms 232
FE-Like Problems 232
Problems 235
CHAPTER 7 Replacement Analysis 257
Learning Objectives 258
Introduction 258
7-1 Fundamentals of Replacement Analysis 258
7-2 Cash Flow and Opportunity Cost Approaches 261
7-3 Optimum Replacement Interval 264
Summary 268
Key Terms 269
FE-Like Problems 269
Problems 271
CHAPTER 8 Depreciation 285
Learning Objectives 286
Introduction 286
8-1 The Role of Depreciation in Economic Analysis 287
8-2 Language of Depreciation 288
8-3 Straight-Line and Declining Balance Depreciation Methods 289
8-4 Modified Accelerated Cost Recovery System (MACRS) 296
Summary 301
Key Terms 303
FE-Like Problems 303
Problems 305
CHAPTER 9 Income Taxes 317
Learning Objectives 317
Introduction 317
9-1 Corporate Income Tax Rates 319
9-2 After-Tax Analysis Using Retained Earnings (No Borrowing) 322
9-3 After-Tax Analysis Using Borrowed Capital 330
9-4 Leasing versus Purchasing Equipment 336
Summary 338
Key Terms 340
FE-Like Problems 340
Problems 342
CHAPTER 10 Inflation 359
Learning Objectives 359
Introduction 360
10-1 The Meaning and Measure of Inflation 360
10-2 Before-Tax Analysis 364
10-3 After-Tax Analysis 367
10-4 After-Tax Analysis with Borrowed Capital 369
Summary 373
Key Terms 375
FE-Like Problems 375
Problems 377
CHAPTER 11 Break-Even, Sensitivity, and Risk Analysis 391
Learning Objectives 391
Introduction 392
11-1 Break-Even Analysis 393
11-2 Sensitivity Analysis 398
11-3 Risk Analysis 405
Summary 418
Key Terms 419
FE-Like Problems 419
Problems 421
CHAPTER 12 Capital Budgeting 437
Learning Objectives 438
Introduction 438
12-1 The Classical Capital Budgeting Problem 438
12-2 Capital Budgeting Problem with Indivisible Investments 440
12-3 Capital Budgeting Problem with Divisible Investments 446
12-4 Practical Considerations in Capital Budgeting 449
Summary 450
Key Terms 451
FE-Like Problems 451
Problems 453
APPENDIX A
a Single Sums, Uniform Series, and Gradient Series Interest Factors 471
b Geometric Series Present Worth Interest Factors 496
c Geometric Series Future Worth Interest Factors 501
APPENDIX B
Obtaining and Estimating Cash Flows 507
B-1 Introduction 506
B-2 Cost Terminology 508
B-3 Cost Estimation 530
B-4 General Accounting Principles 537
B-5 Cost Accounting Principles 550
Summary 561
FE-Like Problems 562
Problems 563
ANSWERS TO SELECTED EVEN NUMBERED PROBLEMS 577
INDEX 599
