Abstract
In calculating shadow prices for use in project appraisals, the relationship between the shadow exchange rate and conversion factors (accounting ratios) for specific items or categories of inputs is a common source of confusion. This article sets out to clarify links between choice of numeraire, shadow exchange rates and conversion factors in the UNIDO and Little—Mirrlees methodologies. It outlines a general method of estimating sets of shadow prices which can easily be updated in the light of extra information or as a result of changes in economic policy. Finally, the implications of an overvalued exchange rate and/or an impending currency devaluation for shadow pricing are discussed. A procedure to adjust shadow prices in such circumstances is described.

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