CAJ | 학술논문

分析了工程经济学的立脚点原则，划分出工程经济学立脚点涉及到的六种社会实体；通过财务现金流量表的结构、项目收益率与资本金收益率，以及财务评价与国民经济分析三个方面，论述了立脚点原则的具体应用，指出立脚点的不同将导致不同的收益和成本内容，而即使相同的收益或成本内容，其价值大小也会因立脚点的不同而有所差异。
분석료공정경제학적립각점원칙，화분출공정경제학립각점섭급도적륙충사회실체；통과재무현금류량표적결구、항목수익솔여자본금수익솔，이급재무평개여국민경제분석삼개방면，논술료립각점원칙적구체응용，지출립각점적불동장도치불동적수익화성본내용，이즉사상동적수익혹성본내용，기개치대소야회인립각점적불동이유소차이。
Engineering economics is applied to evaluate the economic performance of engineering alternatives systematically. The precondition of evaluation and analysis is what viewpoint is adopted. This paper introduces the viewpoint discipline in engineering economics and divides it into six kinds of social entities. Through the applications of the structure of financial cash flow table, rate of return of project and that of capital, and financial evaluation and national economic evaluation, it is found that different viewpoint will bring different return and cost contents and different value of subject of the same return and cost contents.