【摘要】 从传统的财务管理来看,评价投资分配方案的优劣主要是比较净现值的大小,而忽略了项目的功能性、合理性等非经济指标。从Miles的价值工程学角度出发,简述了价值工程的基本理论和相关概念,给出了功能计量、功能成本计量以及价值指数的计算方法。将价值指数作为投资分配的评价指标,通过线性规划模型求解在有限的投资额下,谋求价值指数最大时的投资分配比率。给出了计算实例并进行了比较,说明了基于价值工程的投资分配的合理性。更多还原

【Abstract】 From the traditional view of financial management,how to evaluate the advantages or disadvantages of the allocation of investment is to compare the numerical magnitude of the net present value with no consideration of the functionality of the project,and the reasonableness of such non-economic indicators. Based on the value engineering from miles,this paper indicates the basic theory and related concepts of the value engineering,and then it gives the calculated method for quantifications of the function and the functional cost,as well as the value index.It is the main purpose of the paper to take the value index as the evaluated index of the allocation of investment,and then find out the most appropriate proportion of the allocation of investment when the value index is at maximum at a limited amount of investment by linear programming model.The paper gives an example and comparison so that it illustrates the rationality of the allocation of investment based on the value engineering.更多还原