Primena cost-benefit analize u vrednovanju i izboru javnih projekata (finansijski aspekt)

Autor: Dragana N. Petrović, Branko N. Đedović, Nikola Č. Petrović
Jazyk: ruština
Rok vydání: 2013
Předmět:
Zdroj: Vojnotehnički Glasnik, Vol 61, Iss 2, Pp 140-158 (2013)
ISSN: 2217-4753
0042-8469
Popis: Cost-benefit analiza predstavlja veoma koristan instrument za vrednovanje i izbor javnih projekata, prvenstveno onih sa životnim vekom 30 i više godina, kao što su: izgradnja bolnice, kanala za navodnjavanje, mosta, tunela, razvoj i proizvodnja novog sredstva NVO i sl. Analiza se primenjuje i u privatnom sektoru, za ocenjivanje projekata koji se, jednim delom, finansiraju iz državnih sredstava ili putem kredita. Preduzetnik ili privredno društvo ne pokazuju interesovanje ili ne raspolažu sredstvima dovoljnim za realizaciju projekata (za otvaranje škola, pozorišta i sl).Cost-benefit analiza daje informacije državnim organima i poslovnim bankama o isplativosti ulaganja, bez kojih oni ne mogu doneti odluku o finansijskoj podršci realizacije projekta. Izbor najbolje investicione alternative ostvaruje se na bazi finansijske i ekonomske analize, kao dva integralna dela cost-benefit analize. Sadržaj ovog rada čini finansijska analiza koja istražuje finansijsku isplativost projekta isključivo sa stanovišta predlagača i finansijera. U jednom od narednih brojeva časopisa obradićemo i ekonomsku analizu, kao celovitu analizu efikasnosti projekta.
The cost-benefit analysis is a very useful tool for the evaluation and selection of public projects, especially those with a life expectancy of 30 or more years, such as: building hospitals, irrigation canals, bridges, tunnels, development and production of new funds and new weapons and military equipment (WME), etc. The analysis can also be applied in the private sector for the evaluation of projects which are in one part financed by state funds or through loans when enterpeneurs or companies doe not show interest or do not have sufficient funds for the realization of projects (for opening schools, theaters, etc). The cost-benefit analysis provides information for government agencies and commercial banks about the profitability of investments, without which they cannot make a decision of financial support for the project realization. The selection of the best investment alternatives is realized on the basis of financial and economic analyses as two integral parts of the cost-benefit analysis. The content of this paper is the financial analysis that examines the financial viability of the project only from the standpoint of the sponsor and financier. In one of the next issues of the journal, we will also process the economic analysis as well as a complete analysis of the effectiveness of the project.
Databáze: OpenAIRE