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Kako izračunati Modified I R R

Što je Modified I R R?

Modified IRR (MIRR) fixes IRR's reinvestment rate assumption by using explicit finance/reinvestment rates; often more realistic.

Vodič korak po korak

  1. 1Input cash flows, finance rate (for negative CF), reinvestment rate (for positive CF)
  2. 2Calculate MIRR
  3. 3Compare to regular IRR

Worked Examples

Unos
Standard IRR 25%, but reinvestment at 10%
Rezultat
MIRR ≈ 18% (more realistic)
Avoids unrealistic assumptions

Common Mistakes to Avoid

  • Using same rate for finance and reinvestment
  • Not reflecting realistic opportunity costs

Frequently Asked Questions

Should I always use MIRR?

Yes if assumptions reasonable; more realistic than IRR for most projects.

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