摘要
资本预算投资金额大,回收时间长,决策质量直接影响企业未来发展,甚至关乎生死存亡。因此决策过程不仅要细致准确,还要充分考虑现实存在的各种问题,以案例背景资料分析给出一先进的资本预算决策过程,能够提高决策的可靠性。
It takes a long period of time to reclaim cost of a large amount of investment on capital budget, and the dependency of decision-making on capital budget directly influences the future development of the company, sometimes even relates the company's fate. As a result, it's quite necessary that the decision-making process should not only be accurate and meticulous, but also take into full account various factors in the present situation, thus improving the reliability of the decision. This article illustrates an advanced progress of decision-making on capital budget with case examples, and the part to follow will provide evaluation methods from the view of evading risks to detect the influence of different factors of uncertainty on cash flow and net present value so as to avoid risks and loss.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2003年第4期53-55,共3页
Journal of Shaanxi Administration School and Shaanxi Economic Management School