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ІВР дорівнює БВЗР/СВЗР. Якщо значення цього індексу менше за 1, маємо перевитрату грошей, оскільки тоді БВВР більше за БВЗР. Якщо значення індексу менше за 1, витрачено меншу за заплановану суму.

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