Detail Capital Budgeting Practices - A Survey of Corporate Use   Oleh:  Wilner, Neil ; Klammer, Thomas Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 3 (1991), page 113-130. Topik: BUDGETING; capital budgeting; corporate Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This paper provides a tabular and descriptive comparison of the usage of various capital budgeting techniques over several time periods and surveys. Responses to a new questionnaire are found to be generally consistent with prior study results. The usage of sophisticated capital budgeting techniques continues to expand, but a wide variety of methods and approaches are used. There are substantial variations in the project evaluation techniques used for different categories of capital expenditures. The use of formal risk analysis techniques also appears to be expanding. A discriminant analysis found that the usage of these techniques is related to selected firm size and performance measures : total assets, capital expenditures, income before extraordinary items / total assets, and operating cash flows / total assets. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved