- Autor
- Knapova Bohuslava (University of Economics in Prague, Czech Republic)
- Tytuł
- Capital Inyestment Appraisal Methods for Decision Making
- Źródło
- Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2008, nr 13, s. 489-494, bibliogr. 3 poz.
- Słowa kluczowe
- Inwestycje, Kapitał
Investment, Capital - Uwagi
summ.- Abstrakt
- Questions of capital investment appraisal are linked with long-term decision making. Capital expenditure is concemed with the purchase of large capital items. Benefits from such purchases are likely to be derived for several years. The capital investment appraisal techniąue is used to consider long-term capital projects. It is necessary: to determine a projecfs viability, to put projects in order so that a choice can be made among altematives. The principal methods used for capital investment appraisal are: accounting rate of return, the payback method, net present value, and intemal rate of return. Capital investment appraisal techniąues do not take into account risk and uncertainty. The use of probabilities and sensitivity analysis can prove useful in understanding uncertainty. The use of standard deviation can be useful in the understanding of risk. This paper has been produced as the output of planed research on: Development of Financial and Accounting Theory and its Application in Practice from an Interdisciplinary Point of View. (original abstract)
- Dostępne w
- Biblioteka SGH im. Profesora Andrzeja Grodka
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Biblioteka Główna Uniwersytetu Szczecińskiego - Bibliografia
-
- Petfik T.: Economical and financial management offirm. Grada Publishing, Prague 2005.
- Smejkal V., Rais K.: Management of risks in firms and other organizations. Grada Publishing, Prague 2006.
- Yalach J.: Fmancjfl/management of enterpnse. Ekopress, Prague 2003.
- Cytowane przez
- ISSN
- 1640-6818
1733-2842 - Język
- eng
