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Olympic Dam Mining: Accounting For Capacity Management

Olympic Dam Mining: Accounting For Capacity Management
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摘要 This case concerns the evaluation of a capital investment and provides an opportunity to conduct a sensitivity analysis of outcomes based on alternative project assumptions. Optimum production outputs depend on a reliable fleet of minesite vehicles. Replacement and maintenance alternatives need to be assessed and managed to ensure effective outcomes.
作者 Malcolm Smith
机构地区 Edith Cowan University
出处 《Journal of Modern Accounting and Auditing》 2013年第9期1176-1185,共10页 现代会计与审计(英文版)
关键词 INVESTMENT capacity discounted cash flow 奥林匹克 管理 会计 能力 挖掘 敏感性分析 资本投资
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参考文献3

  • 1Smith, M. (2005). Performance measurement and management: A strategic approach to management accounting. London: Sage Publications.
  • 2Smith, M. (2006). Alumina PLC: Post audit of capital investment expenditure. Accounting Education. An International Journal 15(2), 217-226.
  • 3Smith, M., & Tucker, B. (2013). Advanced strategic management accounting: Theory & practice. Melbourne: Cengage.

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