Rangeland Ecology & Management

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Disagreement among Investment Criteria—A Solution to the Problem
Author
Workman, J. P.
Publisher
Society for Range Management
Publication Year
1981-07-01
Body

Three standard investment criteria, benefit-cost ratio (B/C), internal rate of return (IRR), and present net worth (PNW), are commonly used for economic evaluation of range improvements. Unfortunately, as commonly calculated, these three criteria often yield contradictory selections when choosing between two or more possible range improvement projects. Disagreements among the three criteria are caused by differences in project lives and initial investments (size), along with failure to recognize explicitly the rate of return foregone on alternative investments. This paper demonstrates that when projects are normalized for non-uniform lives and differences in size, the three investment criteria yield identical project selections. Correct project selection by B/C requires normalization for non-uniform size, while the IRR calculations must be normalized for differences in both project size and expected life. The following procedure is recommended for selecting an optimum combination of projects from among numerous alternatives: (1) Rank projects by B/C. (2) Select best projects first until available capital is exhausted. (3) Perform PNW side calculations to verify the accuracy of the selected project combination. This material was digitized as part of a cooperative project between the Society for Range Management and the University of Arizona Libraries. The Journal of Range Management archives are made available by the Society for Range Management and the University of Arizona Libraries. Contact lbry-journals@email.arizona.edu for further information. Migrated from OJS platform August 2020

Language
en
Resource Type
Text
Document Type
Journal Issue/Article
Digital Object Identifier (DOI)
10.2307/3897860
Additional Information
Workman, J. P. (1981). Disagreement among investment criteria—a solution to the problem. Journal of Range Management, 34(4), 319-324.
IISN
0022-409X
OAI Identifier
oai:repository.arizona.edu:10150/646166
Journal Volume
34
Journal Number
4
Journal Pages
319-324
Journal Name
Journal of Range Management