The internal rate of return refers to the accumulation of the present value of the net cash flow of the investment project in the entire calculation period, etc. The discount rate at zero hour, which reflects the intrinsic value of the investment project and is not affected by external factors such as the capital market rate of return, has been used as the main indicator of investment project evaluation in practice. In addition, through this concise rate of return, decision makers can easily obtain the characteristics of complex investment projects, and this indicator is easy to understand, which can facilitate communication and exchanges between decision makers and investors, so it becomes an inspection project profitability The main dynamic indicators. However, the internal rate of return law has certain flaws in its method, which makes its application have certain limitations.

Pingping Wang, Aimin Nie, Juanjuan Cui. On Criteria for Social Stratification from the Perspective of Social Change. The Frontiers of Society, Science and Technology (2020) Vol. 2 Issue 15: 32-36. https://doi.org/10.25236/FSST.2020.021505.

[1] Hou Yingxin, Application of Net Present Value (Rate) Indicators in Project Investment, Finance and Accounting Monthly (Accounting), Issue 11, 2009
[2] Zeng Fanwei, Research on the Characteristics of Internal Rate of Return, Economics and Management Research, Issue 8, 2010
[3] Sun Shulei, Xu Bin, Wang Haiyan, Revision and Comparison of Internal Rate of Return, Statistics and Decision, Issue 1, 2010
[4] Wei Lan. Analysis of the refined management strategy for the cost control of power engineering construction[J]. Electronic Technology and Software Engineering, 2013(16): 182-183.
[5] Li Lanchun, Wang Tao. Research on several issues in the management of electric power engineering [J]. Journal of Chongqing Electric Power College, 2013, 18(01): 48-49+66.
[6] Xiao Fei. Cost control and optimization measures in power engineering project management [J]. Engineering Technology Research, 2016(07): 135+139.
[7] Zhang Hao. Analysis of construction cost control measures for power engineering projects [J]. Enterprise Technology Development, 2014, 33(05): 137-138.
[8] Song Xiaohong. Discussion on the current situation and corresponding strategies of power engineering construction cost control[J]. Communication World, 2019, 26(12): 275-276.
[9] Huang Xinning. Current status and countermeasures of power engineering construction cost control[J]. Science and Technology Economic Market, 2017(02): 43-45.