Kugwiritsira ntchito IRR ndi njira yochezera ndalama zomwe zikuyembekezeredwa (kapena zenizeni) zimabwerera zosiyanasiyana chaka ndi chaka kapena nthawi ndi nthawi.
Kuwonjezera pa zida zolipira ngongole zomwe zimapereka mpata wambiri wobwereranso pa miyoyo yawo, kusiyana kotereku ndikochizoloŵezi. Njira ya IRR ndi chida chothandizira kupeza mlingo umodzi, wowerengera wa mlingo wa kubwerera kuchokera ku zochitika zoterezi.
Ngati mlingo weniweni wotsika mtengo (womwe ndi ndalama zogwiritsira ntchito ndalama kwa kampani kapena wamalonda amene akufunsidwa) ndi wochepa kuposa IRR, polojekiti kapena ndalama zoyenera kuchita. Ndi lamulo lopanga chisankho cha thumb logwiritsidwa ntchito pamene IRR ikugwiritsira ntchito chida choyesa kulingalira za polojekiti kapena ndalama.
Chinthu chophweka cha Numeric
Mukupereka ngongole ya $ 1,000 kwa wina. Pogwiritsira ntchito ngongoleyi, mudzalandira malipiro a chiwongoladzanja cha 11% ($ 110) kumapeto kwa chaka choyamba, ndi malipiro 20% ($ 200) pamapeto a chaka chachiwiri, panthawi yomwe inunso mutha landirani ndalama yanu ya $ 1,000.
IRR yanu, kapena Mphoto Yathu Yobwerera, pa ngongoleyi, idzakhala 15.1825%.
Pano pali umboni wa zotsatira zake:
Mtengo wamakono wa $ 110 ndi $ 95.50, wopatsidwa mtengo wotsika mtengo wa 15.1825%.
Ndiko, $ 110 / 1.151825 = $ 95.50
Pakalipano, mtengo wamakono wa $ 1,200 ndi $ 904.50, wopatsidwa ndalama zosachepera 15.1825%.
Makamaka, $ 1,200 / ((1.151825) ^ 2) = $ 904.50
Ndipo, $ 95.50 + $ 904.50 = $ 1,000.00
Kugwiritsa ntchito IRR
HP12c Financial Calculator ndi chida choyambirira, komabe chikugwiritsidwa ntchito kwambiri, kuwerengera kwa IRR, kapena Mpata Wathu wa Kubwerera.
Komanso, mapulogalamu ambiri a spreadsheet, monga Microsoft Excel, apatseni malo kuti awerengere.
Ntchito za IRR
Mphamvu ya kubwezeretsa kwa mkati, monga tanenera kale, chida cholemekezedwa nthawi zosiyanasiyana m'madera osiyanasiyana a zachuma. Pofufuza ntchito, mwachitsanzo, nthawi zambiri amagwiritsidwa ntchito pofuna kudziwa ngati polojekiti inayenera kuchitidwa. Komabe, monga momwe tafotokozera mu gawo lotsatirali, kugwiritsa ntchito IRR mu mafashoni oterewa ndikutayika kwa kugwiritsidwa ntchito kwa anthu owonetseredwa, omwe angakhale osakwanira.
Pogwiritsa ntchito mafashoni am'mbuyo, IRR imagwiritsidwa ntchito kuyesa momwe ntchitoyo ikugwirira ntchito. Ndalama zachuma, makamaka ndalama zamtundu wa ndalama, kawirikawiri zimatchulidwa ngati chizindikiro chachikulu cha zolemba zawo.
Kawirikawiri, IRR ndi miyala yogwiritsidwa ntchito kawirikawiri kuti ione ndalama zenizeni kapena zomwe zingabwerere mmbuyo momwe zibwezerezo zasintha kapena ziyenera kuyerekezera pakapita nthawi. Mu chitsanzo chophweka pamwambapa, yemwe ali ndi ngongole yobwezeretsa ndalama akulandira chiwerengero chokwanira pachaka cha 15.18% pa ndalama zake ndipo ayenera kuyerekeza izi ndi mwayi wina wopezera ndalama kuti adziwe kufunika kwake.
Zoperewera za IRR Analysis
Kubwezeretsedwa kapena kukonzedweratu kubwezeretsa sikungatheke monga momwe kuyembekezera.
Pulojekiti kapena malonda omwe ali ndi IRR yochepa ingakhale yabwino ngati IRR yapansi ikhoza kulandira phindu lalikulu.
Mwachitsanzo, mwayi wopeza 30% pamalonda $ 100,000 umapindulitsa kwambiri kuposa 40% pa $ 1,000.
Pulojekiti kapena malonda omwe ali ndi IRR yochepa ingakhale yabwino ngati IRR yapansi ikhoza kulandira nthawi yaitali. Mwachitsanzo, kulandira 30% yowonjezera pa zaka zinayi, zomwe zimapititsa patsogolo ndalama zanu, mosakayikira ndi njira yabwino kuposa kupindula 40% kwa chaka chimodzi ndikukhala ndi chiyembekezo chotsimikizika chobwezeretsanso pambuyo pake.
Ndalama zonse za IRR za pulojekiti ya ndalama sizinayi za IRRs pa polojekiti iliyonse, chitetezo kapena ndalama. M'malo mwake, IRR ya pulojekiti yomwe ili ndi ndalama zoyamba kubwezeretsa ndalama zambiri zimakhala zazikulu kusiyana ndi IRR ya malo omwe phindu lalikulu likubwera pambuyo pake, ngakhale kuti lachiwirili likhala ndi phindu lalikulu pa nthawi.
Choncho, mamembala omwe ali paokha amagwiritsa ntchito IRR apamwamba pantchito yogulitsa ndalama poika ndalama zolimbitsa mtsogolo mwamsanga ndikusiya kutayika ndalama zambiri.
Kulephera kwa kulingalira kwa IRR, kukambirana kwakukulu kumapezeka mu mutu wakuti "Kuti muyese kubwerera, ganizirani zomwe mukusowa" ndi John Kay, Financial Times , 9/8/2010.
Zomwe Zikudziwika - Kutsika Kwawo Kwapakati, Mpata Woipa, Makhalidwe Obwezera Pakompyuta, Chidwi cha Makampani.