This paper introduces reevaluation of long term economical projects and the degree of its application on government – owned companies. The results obtained from economical projects being carried out should be compared with expected results since economical projects consumes a major portion of the financial resources of these units. Such a comparison is made possible through reevaluation of long term economical projects that can provide important and systematic feedback. The paper consists three main sections. The first section deals with the goals, advantages and characteristics of this technique. The second section deals with it\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\'s application and related factors such as the size of the company the extent of the project, etc. And the third section deals with the degree of it’s application on government – owned companies. The results of research carried out show that government – owned companies do not use this technique for their long term economical projects.

نتایج حاکی از آن است که شرکتها جهت پیش بینی متغیرهای مالی از صورتهای مالی مقایسه ای، بررسی روند و تجزیه و تحلیل نسبت های مالی استفاده می کنند و برای ارزیابی طرحهای بلند مدت نیز روش دوره بازیافت سرمایه را بکار می گیرند.

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