메뉴 건너뛰기




Volumn 55, Issue 3, 1998, Pages 321-341

A new pragmatic approach to capital investment appraisal: The financial appraisal profile (FAP) model

Author keywords

Accounting operations; Financial economic analysis

Indexed keywords

INDUSTRIAL ECONOMICS; MATHEMATICAL MODELS; RISK MANAGEMENT;

EID: 0032141321     PISSN: 09255273     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0925-5273(98)00089-9     Document Type: Article
Times cited : (15)

References (28)
  • 1
    • 0001343876 scopus 로고
    • Capital investment appraisal of advanced manufacturing technology
    • F. Lefley, Capital investment appraisal of advanced manufacturing technology, International Journal of Production Research 32 (12) (1994) 2751-2776.
    • (1994) International Journal of Production Research , vol.32 , Issue.12 , pp. 2751-2776
    • Lefley, F.1
  • 4
    • 0031078052 scopus 로고    scopus 로고
    • Short-termism and the appraisal of AMT capital projects in the US and UK
    • F. Lefley, J. Sarkis, Short-termism and the appraisal of AMT capital projects in the US and UK, International Journal of Production Research 35 (2) (1997) 341-368.
    • (1997) International Journal of Production Research , vol.35 , Issue.2 , pp. 341-368
    • Lefley, F.1    Sarkis, J.2
  • 5
    • 0025519351 scopus 로고
    • Justification of computer-integrated manufacturing: Some insights into the practice
    • R.J. Boaden, B. Dale, Justification of computer-integrated manufacturing: some insights into the practice, IEEE Transactions on Engineering Management 37 (4) (1990) 291-296.
    • (1990) IEEE Transactions on Engineering Management , vol.37 , Issue.4 , pp. 291-296
    • Boaden, R.J.1    Dale, B.2
  • 7
    • 0031101927 scopus 로고    scopus 로고
    • Economic and strategic justification of AMT: Inferences from industrial practices
    • M.H. Small, J.J. Chen, Economic and strategic justification of AMT: Inferences from industrial practices, International Journal of Production Economics 49 (1) (1997) 65-75.
    • (1997) International Journal of Production Economics , vol.49 , Issue.1 , pp. 65-75
    • Small, M.H.1    Chen, J.J.2
  • 8
    • 0000093651 scopus 로고
    • Sophisticated capital budgeting selection techniques and firm performance
    • S.F. Haka, L.A. Gordon, G.E. Pinches, Sophisticated capital budgeting selection techniques and firm performance, Accounting Review 60 (4) (1985) 651-669.
    • (1985) Accounting Review , vol.60 , Issue.4 , pp. 651-669
    • Haka, S.F.1    Gordon, L.A.2    Pinches, G.E.3
  • 9
    • 0347751408 scopus 로고
    • Sophisticated capital budgeting systems and their association with corporate performance
    • R.H. Pike, Sophisticated capital budgeting systems and their association with corporate performance, Managerial and Decision Economics 5 (2) (1984) 91-97.
    • (1984) Managerial and Decision Economics , vol.5 , Issue.2 , pp. 91-97
    • Pike, R.H.1
  • 10
    • 0024867092 scopus 로고
    • Do sophisticated capital budgeting approaches improve investment decision-making effectiveness?
    • R.H. Pike, Do sophisticated capital budgeting approaches improve investment decision-making effectiveness? Engineering Economist 34 (2) 1989 149-161.
    • (1989) Engineering Economist , vol.34 , Issue.2 , pp. 149-161
    • Pike, R.H.1
  • 11
    • 0001822613 scopus 로고
    • Do's and don'ts of computerized manufacturing
    • D. Gerwin, Do's and don'ts of computerized manufacturing, Harvard Business Review (March/April) (1982) 107-116.
    • (1982) Harvard Business Review , Issue.MARCH-APRIL , pp. 107-116
    • Gerwin, D.1
  • 13
    • 0031556560 scopus 로고    scopus 로고
    • Approaches to risk and uncertainty in the appraising of new technology capital projects
    • F. Lefley, Approaches to risk and uncertainty in the appraising of new technology capital projects, International Journal of Production Economics 53 (1) (1997) 21-33.
    • (1997) International Journal of Production Economics , vol.53 , Issue.1 , pp. 21-33
    • Lefley, F.1
  • 15
    • 68149174054 scopus 로고    scopus 로고
    • A longitudinal survey on capital budgeting practices
    • R.H. Pike, A longitudinal survey on capital budgeting practices, Journal of Business Finance and Accounting 23 (1) (1996) 79-92.
    • (1996) Journal of Business Finance and Accounting , vol.23 , Issue.1 , pp. 79-92
    • Pike, R.H.1
  • 16
    • 0030181374 scopus 로고    scopus 로고
    • The payback method of investment appraisal: A review and synthesis
    • F. Lefley, The payback method of investment appraisal: a review and synthesis, International Journal of Production Economics 44 (3) (1996) 207-224.
    • (1996) International Journal of Production Economics , vol.44 , Issue.3 , pp. 207-224
    • Lefley, F.1
  • 17
    • 0006768217 scopus 로고    scopus 로고
    • Capital budgeting techniques used by small business firms in the 1990s
    • S. Block, Capital budgeting techniques used by small business firms in the 1990s, Engineering Economist 42 (4) (1997) 289-302.
    • (1997) Engineering Economist , vol.42 , Issue.4 , pp. 289-302
    • Block, S.1
  • 18
    • 0038319245 scopus 로고    scopus 로고
    • Capital investments: The 'Financial appraisal profile'
    • F. Lefley, Capital investments: The 'Financial appraisal profile', Certified Accountant 89 (6) (1997) 26-29.
    • (1997) Certified Accountant , vol.89 , Issue.6 , pp. 26-29
    • Lefley, F.1
  • 20
    • 0010996084 scopus 로고
    • How to assess investment proposals
    • R.H. Baldwin, How to assess investment proposals, Harvard Business Review (May/June) (1959) 98-104.
    • (1959) Harvard Business Review , Issue.MAY-JUNE , pp. 98-104
    • Baldwin, R.H.1
  • 21
    • 0027627580 scopus 로고
    • The appraisal of industrial investments: A new method and a case study
    • P. Gallo, L. Peccati, The appraisal of industrial investments: a new method and a case study, International Journal of Production Economics 30-31 (1993) 465-476.
    • (1993) International Journal of Production Economics , vol.30-31 , pp. 465-476
    • Gallo, P.1    Peccati, L.2
  • 22
    • 38249043418 scopus 로고
    • The strategic discount - Protecting new business projects against DCF
    • G. Pearson, The strategic discount - protecting new business projects against DCF, Long Range Planning 19 (1) (1986) 18-24.
    • (1986) Long Range Planning , vol.19 , Issue.1 , pp. 18-24
    • Pearson, G.1
  • 24
    • 0030162646 scopus 로고    scopus 로고
    • Analysing technology investments - From NPV to strategic cost management (SCM)
    • J.K. Shank, Analysing technology investments - from NPV to strategic cost management (SCM), Management Accounting Research 7 (2) (1996) 185-197.
    • (1996) Management Accounting Research , vol.7 , Issue.2 , pp. 185-197
    • Shank, J.K.1
  • 25
    • 0030154161 scopus 로고    scopus 로고
    • Strategic methodologies of investment appraisal of AMT projects: A review and synthesis
    • F. Lefley, Strategic methodologies of investment appraisal of AMT projects: A review and synthesis, Engineering Economist 41 (4) (1996) 345-363.
    • (1996) Engineering Economist , vol.41 , Issue.4 , pp. 345-363
    • Lefley, F.1
  • 26
    • 0347121058 scopus 로고
    • Oxford Economic Papers, June
    • J. Steindl, On risk, Oxford Economic Papers, June 1941, 43-53.
    • (1941) On Risk , pp. 43-53
    • Steindl, J.1
  • 27
    • 0012490002 scopus 로고
    • Corporate use of sophisticated capital budgeting techniques: A strategic perspective and a critique of survey results
    • R. Aggarwal, Corporate use of sophisticated capital budgeting techniques: a strategic perspective and a critique of survey results, Interfaces 10 (2) (1980) 31-34.
    • (1980) Interfaces , vol.10 , Issue.2 , pp. 31-34
    • Aggarwal, R.1
  • 28
    • 0028515695 scopus 로고
    • The IRR, NPV and payback period and their relative performance in common capital budgeting decision procedures for dealing with risk
    • J.R. Lohmann, S.N. Baksh, The IRR, NPV and payback period and their relative performance in common capital budgeting decision procedures for dealing with risk, Engineering Economist 39 (1) (1993) 17-47.
    • (1993) Engineering Economist , vol.39 , Issue.1 , pp. 17-47
    • Lohmann, J.R.1    Baksh, S.N.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.