méthode MAPI

Désignations

Codes : pays ou zone où la désignation a cours (CH, FR, DE, EU = Union européenne, INT = usage international). Une désignation barrée est déconseillée.

Définitions

anglais

Methods for evaluating machinery replacement decisions developed by the US Machinery & Allied Products Institute. There are two basic methods. One concentrates attention on comparisons for one year immediately ahead through the use of a relatively simple two page computing form. This gives the first year's after tax rate of return for a specific investment project. The results are similar to use of the DCF method. The second basic MAPI method puts emphasis on the return to be expected over the asset's full life.