出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：According to the common definition, cost-benefit analysis (CBA) estimates and aggregates the monetary equivalent of present and future social costs and benefits regarding public investment projects (PIP), discounted and compared, aiming at deciding their opportunity. Monetary evaluation problem is more complex within the public sector, because market prices might not appropriately reflect social costs and benefits, relative to the evaluation undertaken by companies, where project benefits (revenues) and cost (payments) are both calculated at market prices. The purpose of this paper is to review and compare the fundamental pros and cons of various valuation methodologies used in CBA regarding PIP.
