نتایج جستجو برای: capital budgeting
تعداد نتایج: 83332 فیلتر نتایج به سال:
This research examines the capital budgeting practices used by small and medium-sized firms (SMEs) in two Portuguese industries, footwear metalworking, aiming at answering following questions: How much knowledge do managers have about practices? What are most importance they attribute to applying them? The was conducted through an online survey with a response rate of 14.9%. results document th...
the purpose of this paper is to review the real options literature, which has provided a promising area of development in the capital budgeting process of the firm, and to emphasize that employing the new theory, as part of the information system, depends heavily on the implementation of computer information systems, as decisions support systems (dsss) . the paper concentrates on two important ...
Economic value added, which is the currently popular term for the traditional accounting concept of residual income (RI), subtracts from operating income an interest charge for invested capital. This paper provides an activity-based cost system that supports RI maximization. We construct a model of participative budgeting for a multiactivity firm in which the cost system allocates plant and equ...
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