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：2
页码：140-158
语种：
出版社：Ministry of defence of the Republic of Serbia: University of defence in Belgrade
摘要：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.
