期刊名称：Vojnotehnicki glasnik / Military Technical Courier
印刷版ISSN：0042-8469
电子版ISSN：2217-4753
出版年度：2013
卷号：61
期号：3
页码：159-172
语种：
出版社：Ministry of defence of the Republic of Serbia: University of defence in Belgrade
摘要：The cost-benefit-benefit analysis is a comprehensive analysis of benefits and cost-benefits of a project which that project brings to the project owner and to the society as a whole (including investors). The selection of the best investment alternative is realized on the basis of financial and economic analyses, as two integral parts of the cost-benefit-benefit analysis. The first of these was dealt by the same group of authors in the article 'Application of the cost-benefit-benefit analysis in the evaluation and selection of public projects (financial aspect)', published in the previous issue of the Military Technical Courier. The subject of this paper is the processing of an economic analysis as a logical extension of the previous work. Therefore, the number of labels included in the table of the financial analysis content (1-5) supplements (in the chronological order) label tables that belong to the economic analysis (6-8). The application of the economic analysis is achieved by a certain, quite complex procedure, and ends by establishing the basic criteria (indicators) of the economic (social) cost-benefit of the project, such as a net present value of cash flows and a cost-benefit-benefit ratio. The project is economically viable and socially justified for implementation if the first criterion is greater than zero, and the second criterion is greater than one. In the case of alternative choices, the project with the highest present value of cash flows and the highest value of the cost-benefit- benefit ratio will be selected. This paper processes all the issues regarding a gradual realization of the economic analysis in order to determine the economic viability of the project.
