Abstract
The paper discusses a multiobjective assessment procedure as applied to the assessment of investment plans in a production firm. There are many conventional methods for assessing the investments. Among those methods, the rate of return method and the payout period method are used as the ones with the criterion defined from the economical viewpoint. In addition to the economical viewpoint, we have introduced a new criterion defined from the technical viewpoint. The total assessment formula is derived considering both the economical and the technical terms by use of a multiattribute utility function. A real problem of assessing the investments has successfully been dealt with by the present procedure.
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