Capital budgeting problems with fuzzy cash flows∗

نویسندگان

  • Christer Carlsson
  • Robert Fullér
چکیده

We consider the internal rate of return (IRR) decision rule in capital budgeting problems with fuzzy cash flows. The possibility distribution of the IRR at any r ≥ 0, is defined to be the degree of possibility that the (fuzzy) net present value of the project with discount factor r equals to zero. Generalizing our earlier results on fuzzy capital budegeting problems [5] we show that the possibility distribution of the IRR is a highly nonlinear function which is getting more and more unbalanced by increasing imprecision in the future cash flow. However, it is stable under small changes in the membership functions of fuzzy numbers representing the lingusitic values of future cash flows.

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تاریخ انتشار 1999