CAJ | 학술논문

固定资产多项目投资最优组合方案是企业经营过程中财务管理人员需要进行定量分析的投资决策问题。因为投资具有不确定性，企业在进行投资决策中，不仅要考虑资本限额因素，而且还需考虑投资风险的影响。本文通过案例分析法，运用Excel规划求解工具来确定投资项目最优组合方案，以期为企业进行固定资产投资决策提供参考。
고정자산다항목투자최우조합방안시기업경영과정중재무관리인원수요진행정량분석적투자결책문제。인위투자구유불학정성，기업재진행투자결책중，불부요고필자본한액인소，이차환수고필투자풍험적영향。본문통과안례분석법，운용Excel규화구해공구래학정투자항목최우조합방안，이기위기업진행고정자산투자결책제공삼고。
The fixed assets investment optimal combination scheme is investment decision problems in quanti-tative analysis for financial personnel during enterprise financial management. Because of the uncertainty of the in-vestment\, in the investment decision-making, enterprises should not only consider the capital limit factors, but also need to consider the risk of investment. Through a case analysis, the paper uses the EXCEL solver to determine the optimal combination of investment projects, in order to provide reference for the fixed assets investment for enter-prises.