1. System planning System cost:
1. Fixed costs
2. Variable costs
3. Mixed costs
2. System planning System benefits:
1. Moral income
2. Intangible income
3. Profit and loss critical analysis
Profit = (unit sales price - variable cost per unit) * sales volume - total fixed cost
Breakthrough point sales volume = total fixed cost / (unit price of sales - variable cost per unit)
Breakthrough point of sales = total fixed cost / (unit price of sales - total variable cost / sales revenue)
3. Net present value analysis
1 、 公式 ： NPV = ∑ (CI-CO) / (1 + i) ^ t
2. If the net present value is greater than 0, the plan is feasible, and the larger the net present value, the better the plan and the better the investment benefit.
3. Net present value rate NPVR = NPV/P
4. Payback period
1. Static payback period
2. Dynamic payback period
3. ROI = 1/dynamic payback period * 100%
4. Investment rate of return = investment income / investment cost * 100%
5. 100% return on investment + net present value rate