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Tham khảo tài liệu 'enterprise service computing to deployment_1', khoa học xã hội, kinh tế chính trị phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | 72 vom Brocke applied Grob 1993 . Using VOFI the financial consequences of long-term decisions are structured and calculated by means of spreadsheets that serve as a database for further analyses. Compared to formulae applied by conventional methods Seitz Ellison 2004 Shapiro 2004 of capital budgeting e.g. present value or the annuity of an investment project VOFI mainly has the following advantages for evaluating the financial consequences of out-tasking decisions. Transparency The description of the financial consequences of decision making by using spreadsheets helps to show the various underlying impacts on the efficiency measures. By means of VOFI all payments driven by a decision can be taken into account comprehensively including various conditions for funding and loaning as well as taxes. Adaptability VOFI serves as a reference model for long-term decision making. Due to the explicit description of the financial consequences it can easily be adapted to special decisions that have to be evaluated. On top of individual rates for loaning and funding dynamically changing conditions like tax rates can also be calculated. Due to clearly defined interfaces for the in- and outflow of data also extensions of the framework can be built. Both the transparency and the adaptability eventually may contribute to the actual use of efficiency calculations in service-portfolio management in practice. Customising VOFI-specific parameters that are relevant in a certain capital situation e.g. funding conditions can be considered. Typical parameters that may serve as a reference are summed up in the VOFI given in Figure 6. In order to consolidate the various influences on the effectiveness of the decision over time a periodic update of the capital stock has to be calculated. Starting in Period 0 each period has to be calculated in a way in which there is a balance between in- and out-payments. The following example may illustrate the essential procedure. In the first period .
