ВЫБОР СТАВКИ ДИСКОНТИРОВАНИЯ ПРИ ОЦЕНКЕ

330.322.54:658.152
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162
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«
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WACC
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WACC
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WACC
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3)
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IRR
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«
.
WACC
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»
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(IRR > WACC)
WACC «
«
«
»
4)
»
»,
IRR
WACC;
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164
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(NPV > 0)
(IRR > WACC)
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J.V.Efimova
Choice of the rate of discounting at the estimation of efficiency of investment projects
of the industrial enterprises
Advantages and lacks of the most widespread methods of calculation of the rate of
discounting for a performance evaluation of investment projects of industrial organizations
have been considered.
Key words: the rate of discounting, norm of profitableness, rate of inflation, a method
of calculation, cost of the capital, crediting.
165