IRR（内部収益率）

投資プロジェクトの評価指標のひとつで、投資に対する将来のキャッシュフローの現在価値と、投資額の現在価値とがちょうど等しくなる割引率（＝内部利益率）を求め、内部利益率が資本コストよりも大であればその投資は有利であり、資本コストよりも小であれば不利であると判定する方法です。

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