A method to provide economic criteria for decision-making on various industrial and technological issues in companies. Its applications include (1) new capital investment proposals, (2) replacement of existing equipment, (3) decision on in-house or outsourced manufacturing of processed parts, (4) processing methods and equipment improvements, (5) decision on whether to accept an order, and (6) evaluation of new product projects, but it is particularly used in economic calculations for capital investment. It was systematized by Stanford University professor EL Grant and others. The Mappy method is well-known as a method for comparative evaluation of a single investment with competing equipment, and has recently been incorporated into economic calculations for complex investment plans and is widely used. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
企業における各種の工業的,技術的問題の意思決定のために,経済的判断の基準を与える方法。対象は,(1) 新規設備投資案,(2) 現有設備の更新,(3) 加工部品の社内外製作の決定,(4) 加工方法,設備改善,(5) 受注するかどうかの選択,(6) 新製品プロジェクトの評価などに及ぶが,特に設備投資の経済計算に多く利用される。スタンフォード大学教授 E.L.グラントらにより体系化された。単独投資の競争設備との比較評価方式としてはマピー法が有名であり,最近は複合投資計画の経済計算にも取り入れられ,盛んに利用されている。
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