現金流量的評估方法，可用以規避投入與產出的時差風險，於國軍投資軍備方案旳前端計 劃中，藉由利益/成本流量現值與變動參數分析下的選訓與申請進訓之趨勢，協助管理者策訂人 力培訓的方案。武器裝備的採購與建立，其維護訓練與持續後勤之工作是重要的，就現今我國 國防兵力精簡的原則下，本文欲建構一衡量人力規劃管理之模式，藉以評估某一軍備方案之成 立，其結合選訓週期，耗用經費成本與須維持多少的編現比，才足使此軍備方案具其效益。

Cash flow for estimation method is going to be brought into use for time difference risk. For training class apply to the Ministry of National Defense, the trend is decided by the analysis of profit/ cost flow present and the change of parameters into forward program of military investment. The papers will assist people to make decision for the replenish-training project. Continuous training of logistics and maintenance are very important to purchase arms. The literary works build up a programming management model for estimate manpower under the picked troops of National Defense. You can make a decision for estimation armaments with cost and period, manpower ratio by the model that’s enough to increase benefit of armaments.