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Thematische Bibliographien / Capital budgeting practice

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Zeitschriftenartikel
Dissertationen
Bücher
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Konferenzberichte
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Auswahl der wissenschaftlichen Literatur zum Thema „Capital budgeting practice“

Autor: Grafiati

Veröffentlicht am 18. Mai 2024

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Zeitschriftenartikel zum Thema "Capital budgeting practice"

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Kengatharan, Lingesiya. „Capital Budgeting Theory and Practice: A review and agenda for future research“. American Journal of Economics and Business Management 1, Nr. 1 (02.02.2018): 20–53. http://dx.doi.org/10.31150/ajebm.v1i1.5.

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The main purpose of this research was to delineate unearth lacunae in the extant capital budgeting theory and practice during the last two decades and ipso facto become springboard for future scholarships. It has analyses of various approaches, such as Web of science search and iCat search were used to locate research papers published during the last twenty years. Four criteria have been applied in selection of research papers: be an empirical study, published in English language, appeared in peer reviewed journal and full text research papers. These papers were collected from multiple databases including OneFile (GALE), SciVerse ScienceDirect (Elsevier), Informa - Taylor & Francis (CrossRef), Wiley (CrossRef), Business (JSTOR), Arts & Sciences (JSTOR), Proquest ,MEDLINE (NLM), and Wiley Online Library. Search parameters covered capital budgeting, capital budgeting decision, capital budgeting theory, capital budgeting practices, capital budgeting methods, capital budgeting models, capital budgeting tools, capital budgeting techniques, capital budgeting process and investment decision. Thematic text analyses have been explored to analyses them. Keywords: Capital budgeting theory and practices, capital budgeting tools for incorporating risk, discount rate

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Champathed, Kereboon. „Capital Budgeting Practice of Thai Firms“. Information Management and Business Review 7, Nr. 1 (28.02.2015): 59–66. http://dx.doi.org/10.22610/imbr.v7i1.1139.

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This paper examines the capital budgeting practice of Thai firms and the relationships between capital budgeting techniques and the firm size, length of operation and type of firms. The results indicated that most Thai firms used capital budgeting techniques for the analysis of investment projects (74.1%) and more than half (51.7%) of total corporate capital investment expenditures were screened by capital budgeting techniques. Discounted-cash-flow techniques were used by the majority of the firms with Internal Rate of Return (IRR) the most used evaluate techniques. Moreover, risk is quantified on individual project basis in assessing risk in investment decisions. Shortening the desired payback period was used most among the risk analysis techniques and the most likely scenario received most attention in the financial justification in relation to risk.

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AlKulaib, Yaser A., Sulaiman A. Al-Jassar und Khalid Al-Saad. „Theory And Practice In Capital Budgeting: Evidence From Kuwait“. Journal of Applied Business Research (JABR) 32, Nr. 4 (30.06.2016): 1273–86. http://dx.doi.org/10.19030/jabr.v32i4.9736.

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Capital budgeting is an important tool in corporate finance, which is supported with numerous methods. Previous researches in this field shows that simple methods of capital budgeting are preferred over complex methods. With an objective to adopt relevant modification in the academic sector this paper evaluates the preferred capital budgeting practices in Kuwait, one of the strongest economy in the world, through a structured questionnaire distributed among 100 firms. The study also reveals the significance of demographic factors on real life capital budgeting practices as well as it probes in to the significance of the subjects; introductory finance, financial management and risk management. The results of the study are consistent with the previous researches in this field, that majority of the respondents use the NPV. Furthermore, age, educational qualification, managerial levels, years of experience, company size, among others all have significant effects on most capital budgeting methods.

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Ho, Simon, und Richard Pike. „Computer Decision Support for Capital Budgeting: Some Empirical Findings of Practice“. Journal of Information Technology 11, Nr. 2 (Juni 1996): 119–28. http://dx.doi.org/10.1177/026839629601100203.

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While recent surveys suggest that capital budgeting systems in business organizations continue to become more formalized and sophisticated, a constraint on the use of sophisticated capital budgeting techniques seems to be the degree of support provided by firms’ capital budgeting information systems (CABIS). This paper, based on a survey of 146 large firms, outlines the current status of CABIS and their usage pattern. It was found that although two-thirds of sample firms have specific computer application systems for capital budgeting, most CABIS are relatively unsophisticated and less than adequate in providing the information and decision support capabilities required to use sophisticated capital budgeting techniques effectively. In particular, the barrier and problems encountered in the use of probabilistic risk analysis were explored. Implications of these findings are discussed.

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Mukherjee, Tarun K., und Glenn V. Henderson. „The Capital Budgeting Process: Theory and Practice“. Interfaces 17, Nr. 2 (April 1987): 78–90. http://dx.doi.org/10.1287/inte.17.2.78.

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Michelon, Paula de Souza, Rogério João Lunkes und Antonio Cezar Bornia. „Use of capital budgeting practices: an integrative review“. Enfoque: Reflexão Contábil 40, Nr. 3 (16.09.2021): 139–57. http://dx.doi.org/10.4025/enfoque.v40i3.48838.

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This article aimed to highlight the relationships between these characteristics and the use ofcapital budgeting practices. For the selection of articles published on “capital budgeting” it wasused the Proknow-C tool. It was found that the theory-practice gap is both related with the organizationaland managerial characteristics from the practical point of view, but requires a reviewby academicians. Organizations should seek professionals with experience in capital projectsappraisal and who are familiar with and knowledgeable in the use of adequate practices for decision-making. This research contributes by indicating the research gaps that need to be explored by researchers and by trying to identify the difficulties found by managers that interfere in the capital budgeting results.

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Truong, Giang, Graham Partington und Maurice Peat. „Cost-of-Capital Estimation and Capital-Budgeting Practice in Australia“. Australian Journal of Management 33, Nr. 1 (Juni 2008): 95–121. http://dx.doi.org/10.1177/031289620803300106.

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Barjaktarović, Lidija, Renata Pindžo und Snežana Konjikušić. „How the type of ownership affects capital budgeting practice in the Serbian agribusiness industry?“ Ekonomika poljoprivrede 67, Nr. 4 (2020): 1141–54. http://dx.doi.org/10.5937/ekopolj2004141b.

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The subject of the research is capital budgeting practices in Serbian agribusiness companies. The research aim is to determine whether there are differences in decision-making regarding capital budgeting depending on the ownership structure in those industries. The research was conducted in the first half of 2019, on a sample of 76 companies (from 122 targeted/i.e. 62.33% respondent rate) operating in the Republic of Serbia. Descriptive statistics and the Kruskal-Wallis test were used in the data analysis. IBM SPSS 20.0 statistical package was used for data processing. Research results confirmed that capital budgeting practices in the Serbian agribusiness companies can be considered as developed. Furthermore, there is a difference in the capital budgeting practices in the Republic of Serbia depending on the ownership of the analyzed sampled companies.

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Gitman, Lawrence J., und Charles E. Maxwell. „A Longitudinal Comparison Of Capital Budgeting Techniques Used By Major U.S. Firms: 1986 Versus 1976“. Journal of Applied Business Research (JABR) 3, Nr. 3 (31.10.2011): 41. http://dx.doi.org/10.19030/jabr.v3i3.6514.

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Capital budgeting is one of the most important areas of financial decision-making. This research article reports the results of a survey of capital budgeting techniques and compares them with techniques reported in earlier studies. The research seeks to determine what changes may have occurred over the past 10 years and how well current teaching compares with current practice. The findings of the study indicates changes have occurred in three major areas, (1) preferences with respect to capital budgeting techniques, (2) basic types of firms in the economy, and (3) perceived levels of sophistication in capital budgeting over the past ten years. The results of the study suggest opportunities exist for further improving the capital budgeting process.

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Rossi, Matteo. „Capital budgeting in Europe: confronting theory with practice“. International Journal of Managerial and Financial Accounting 6, Nr. 4 (2014): 341. http://dx.doi.org/10.1504/ijmfa.2014.066403.

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Dissertationen zum Thema "Capital budgeting practice"

1

Chong, Keung Jeffrey, und 張強. „Capital budgeting practice in Hong Kong“. Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31267919.

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Chong, Keung Jeffrey. „Capital budgeting practice in Hong Kong /“. Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18836252.

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Hartwig, Fredrik. „Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice“. Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-180072.

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This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. The overarching research question posed in this thesis is: “What capital budgeting and accounting choices are made by top management in practice, and how can these choices be explained?”. The thesis consists of four papers that address this issue. The first two papers focused on capital budgeting choices. Findings emphasised that the use of sophisticated capital budgeting and cost of capital estimation methods such as NPV and CAPM was widespread in Swedish listed companies. However, also unsophisticated accounting based methods were employed. Overall, findings suggested that Swedish companies used capital budgeting and cost of capital estimation techniques less often than did U.S./continental European companies. Other interesting findings were changes over time. Over time, the use of sophisticated methods increased and the use of unsophisticated methods decreased. This indicated a closing of the theory-practice gap. Finally, size was generally positively related to more extensive use of methods. The last two papers focused on accounting choices. Findings showed that non-preparers supported amortisation of goodwill to a greater extent than did preparers. Preparers instead supported the goodwill impairment-only approach. It was suggested that economic consequences could explain why preparers supported the goodwill impairment-only approach. When the impairment-only approach subsequently was introduced by the International Accounting Standards Board (IASB), Swedish and Dutch preparers however only disclosed slightly more than 60% of the assumptions underlying the impairment test, after three years of learning. Moreover, findings showed that the level of compliance with the IASB’s disclosure requirements was associated with industry; financials were less compliant than were non-financials. Findings also showed that Swedish and Dutch companies were more compliant in 2008 than they were in 2005, which suggested learning over time. Finally, in 2005 the disclosure compliance level was higher in Sweden than in the Netherlands. Three years later, 2008, the difference was eliminated, thus indicating convergence.

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Brennan, Max. „The Use of Real Options in Biotechnology Capital Budgeting: Theory and Practice“. Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/523.

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This paper examines the theoretical applicability and empirical rates of use for real options valuation and planning techniques. In theory, real options are the best valuation and planning tool for a biotechnology start-up, primarily due to the staged nature of investments and the discrete changes in probability between FDA approval stages. However, in a survey of 48 members of the Biotechnology Industry Association, results showed a low level of real options implementation. This paper then examines the possible reasons for the lack of implementation of real options and possible solutions, with the most popular surveyed reason being a lack of knowledge of the technique.

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Hartwig, Fredrik. „Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice“. Doctoral thesis, Företagsekonomiska institutionen, Uppsala universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:du-12551.

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Hota, Dhruba Charan. „Capital budgeting practices in India: a study of the role of non financial factors in decision making“. Thesis, University of North Bengal, 2016. http://ir.nbu.ac.in/handle/123456789/2560.

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Ho, Simon Shun-Man. „Risk handling in capital budgeting : an investigation of risk analysis practice in the capital investment process and its relationship with selected characteristics of firms“. Thesis, University of Bradford, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.328015.

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Yasotharalingam, Lingesiya. „Capital budgeting theory and practices“. Thesis, Kingston University, 2016. http://eprints.kingston.ac.uk/34118/.

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Capital budgeting is crucial in order for companies to sustain themselves, survive and flourish in markets and to increase shareholders' wealth. Nonetheless, decisions on capital budgeting are critical owing to the influence of uncertainty factors and dramatic changes in the environment milieu. Capital budgeting practices vary from country to country, from company to company and from project to project. Although many studies have been conducted in developed countries, there is a dearth of studies in emerging economies. Therefore, aims of this study were to investigate the prevalent choice of capital budgeting practices and influences of firms' characteristics on their choice based on Sri Lankan emerging market, identifying uncertainty factors and its influence on use of capital budgeting practices and explore the interacting effect of uncertainty factors between capital budgeting practices and performance, and finally, develop a capital budgeting model that would meld with the core components of uncertainty, firms' characteristics and firms' performance based on Sri Lankan market. The data for this study were garnered from primary data and secondary data collections. The primary data were collected from 186 CFOs working in companies listed on the Colombo Stock Exchange using self-administered questionnaires. The questionnaire was piloted with a sample of five CFOs. The secondary data were mainly collected from CSE via the Bloomberg website/annual reports. After the data were collected, they were analysed using multivariate analysis such as factor analysis, confirmatory factor analysis and structural equation modelling. This study revealed that the most popular capital budgeting technique used in Sri Lanka was NPV, followed by IRR, PB, ARR and DPB. As for capital budgeting tools incorporating risk, the most preferred method among Sri Lankan firms was uncertainty absorption in cash flows, followed by sensitivity analysis, probability analysis, scenario analysis, and adjusting the required return. Moreover, this study found that the most popular method for calculating cost of equity was the CAPM model followed by average historical returns on common stock. Emerging real options are at an embryonic stage in Sri Lanka. The use of naive capital budgeting practices was mostly preferred by small firms and mainly managed by CFOs with non-MBA educational qualifications and a short tenure. Sophisticated and advanced capital budgeting practices were used mostly by large firms; these were mainly managed by MBA qualified CFOs with a long tenure. As for industry differences, ARR was primarily applied by non-MBA CFOs and was also preferred by non-manufacturing firms. None of the other methods made any significant differences in terms of type of industry. This study found four new levels uncertainty: operational uncertainties (input, labour and production), financial uncertainties (interest rate, inflation and exchange rate), social uncertainty (policy, political and social) and market uncertainty (competitive, output market and input market). Apropos of the model, sophisticated capital budgeting practices were determined by the size of the capital budget, market uncertainty and financial uncertainty. Advanced capital budgeting practices were determined by the size of the capital budget, the educational qualifications of the CFOs, operational uncertainty and "~'U"''''lal uncertainty. In a similar vein, naive capital budgeting practices were determined by the size of the capital budget, the educational qualifications of the CFOs, industry and financial uncertainty. Moreover, this study found that social uncertainty moderates the relationship: between advanced capital budgeting practices and effectiveness, between sophisticated capital budgeting practices and Tobin_q and between advanced capital budgeting practices and Tobin_q. Overall, this study has made theoretical contribution as melding with uncertainty factors with capital budgeting practices, geographical contribution as investigated the prevalent capital budgeting practices in Sri Lankan emerging market and parametric contributions as identified firm characteristics and uncertainty factors on the choice of capital budgeting practices and consequence influence on firm performances. The directions for future research are clearly discussed. In a nutshell, beyond its valuable contribution, this study serves as a springboard for future research.

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Mgobhozi, Mzamo Rodney. „Financial performance implications of capital budgeting practices in the manufacturing sector“. Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/23257.

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Capital budgeting is one of the most crucial organisational tools for executing operational, business and corporate strategy. Manufacturing companies derive their profits from fixed assets that also deteriorate over time. This requires them to invest large amounts of capital to both maintain and expand their asset base. A number of studies both historic and recent produce conflicting results on the relationship between capital budgeting practices and financial performance.This study sets out to identify the current capital budgeting practices in the manufacturing/capital intensive companies operating in the South African environment, and determine the relationship between the financial performance and capital budgeting practices. The implications of the type of capital expenditure (i.e. maintenance and expansionary) are also discussed.The study was completed using primary and secondary data. Primary data consisted of capital budgeting practices data in some of the private and state-owned enterprises that was source using a survey questionnaire. The secondary data was sourced from financial statements on the McGregor BFA® database.The major finding of this research study was that, given the sufficient sub-sector analysis, there is a positive relationship between capital budgeting practices and financial performance. There were no specific individual practices that yielded significantly returns.
Dissertation (MBA)--University of Pretoria, 2012.
Gordon Institute of Business Science (GIBS)
unrestricted

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Plotnikova, Maria. „The Effect of a Capital Budget on Capital Spending in the U.S. States“. Thesis, Virginia Tech, 2005. http://hdl.handle.net/10919/31806.

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This thesis analyzes the impact of capital budget on capital spending in the U.S. states. The analysis is based on the James Poterba's 1995 study of the impact of a capital budget on capital spending using 1962 U.S. state-level data. I first replicate Poterba's model using the 1992-1996 data set that I had constructed for this study. I then extend Poterba's model to include a set of variables that allows exploration of the specific effects of the regulatory environment on spending outcomes in each state. These are mainly categorical variables that classify states in accordance with their definition of capital expenditure, organization of capital planning process, project selection and cost estimating techniques and capital financing practices. These were constructed using the data of the 1997 NASBO survey after reviewing the suggestions of practitioners and policy makers, as well as those engaged in research in this field. The introduction of a set of budget rule/budget composition variables into the analysis is an important contribution of this study. I also introduce additional control variables such as those controlling for the age of infrastructure. This study supports the claim that government spending is determined by a host of causal factors that can be grouped into four broad categories, (1) demographic-economic factors, representing both demand for public capital and source of its financing, (2) political decision-making factors that reflect electorate/party in power preferences for spending, (3) capital stock variables that relate to the age of infrastructure and control for spending culture in a state, and (4) budget composition/spending rules. The main finding of this study is the confirmation of Poterba's finding with respect to the positive effect of capital budget on capital spending using a recent data set and longer time frame of analysis. Another major contribution of this study is a statistically significant effect of sixteen spending rule/ budget composition variables. The results of this study support the basic premise found in the literature that budget process affects capital spending.
Master of Public and International Affairs

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Bücher zum Thema "Capital budgeting practice"

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Mills, Roger W. Corporate and divisional influence in capital budgeting: A study of corporate and divisional capital budgeting practice in large UK companies. London: Chartered Institute of Management Accountants, 1987.

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Bailes, Jack C. Capital budgeting practices of the forest products industry, 1997. [Corvallis, Ore.]: School of Business, Oregon State University, 1997.

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McIntyre, A. D. Capital budgeting practices in medium-sized businesses: A research report. London: Institute of Cost and Management Accountants, 1986.

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Services, Deloitte Financial Advisory. Performance evaluation of state capital asset management and lease administration practices. Los Angeles, Calf: Deloitte Financial Advisory Services, 2012.

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Office, General Accounting. Financial management: Internal control weaknesses impede Air Force's budgeting for repairable items : report to the Secretary of the Air Force. Washington, D.C: The Office, 1992.

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Virginia. Auditor of Public Accounts., Hrsg. Follow-up of the special review of cash management and capital budgeting practices: Report of the Auditor of Public Accounts to the Governor and the General Assembly of Virginia. Richmond, Va: Commonwealth of Virginia, 2004.

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Virginia. Auditor of Public Accounts., Hrsg. Follow-up of the special review of cash management and capital budgeting practices: Report of the Auditor of Public Accounts to the Governor and the General Assembly of Virginia. Richmond, Va: Commonwealth of Virginia, 2004.

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Fabozzi, Frank J., und Pamela P. Peterson. Capital Budgeting: Theory and Practice. Wiley & Sons, Incorporated, John, 2008.

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Wolfe, Mitchell B. A decade of capital budgeting in practice: A new study.... Bradford, 1986.

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Jacobs, Davina F. Review of Capital Budgeting Practices. International Monetary Fund, 2008.

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Buchteile zum Thema "Capital budgeting practice"

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Mukherjee, Tarun K., und Naseem M. Al Rahahleh. „Capital Budgeting Techniques in Practice: U.S. Survey Evidence“. In Capital Budgeting Valuation, 151–71. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118258422.ch9.

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Aro-Gordon, S., M. Al-Salmi, G. Chinnasamy und G. Soundararajan. „Reflections on Real Options Valuation Approach to Sustainable Capital Budgeting Practice“. In Sustainable Education and Development – Sustainable Industrialization and Innovation, 358–74. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25998-2_27.

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Thibierge, Christophe, und Andrew Beresford. „Capital Budgeting“. In A Practical Guide to Corporate Finance, 74–102. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137492548_4.

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Jain, P. K., Shveta Singh und Surendra Singh Yadav. „Capital Budgeting Decisions“. In Financial Management Practices, 37–76. India: Springer India, 2013. http://dx.doi.org/10.1007/978-81-322-0990-4_2.

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Mendes-Da-Silva, Wesley, und Richard Saito. „Stock Exchange Listing and Capital Budgeting Practices“. In Individual Behaviors and Technologies for Financial Innovations, 363–83. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-91911-9_16.

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McNamara, Ray, und Neil Cocks. „Decentralising Capital Budgeting: Employing Commercial Practices in the Australian Public Sector“. In Budgetary Management and Control, 159–71. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-15141-7_14.

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Fisher, William P., und A. Jackson Stenner. „A Technology Roadmap for Intangible Assets Metrology“. In Explanatory Models, Unit Standards, and Personalized Learning in Educational Measurement, 179–98. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-3747-7_14.

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AbstractMeasurement plays a vital role in the creation of markets, one that hinges on efficiencies gained via universal availability of precise and accurate information on product quantity and quality. Fulfilling the potential of these ideals requires close attention to measurement and the role of technology in science and the economy. The practical value of a strong theory of instrument calibration and metrological traceability stems from the capacity to mediate relationships in ways that align, coordinate, and integrate different firms’ expectations, investments, and capital budgeting decisions over the long term. Improvements in the measurement of reading ability exhibit patterns analogous to Moore’s Law, which has guided expectations in the micro-processor industry for almost 50 years. The state of the art in reading measurement serves as a model for generalizing the mediating role of instruments in making markets for other forms of intangible assets. These remarks provide only a preliminary sketch of the kinds of information that are both available and needed for making more efficient markets for human, social, and natural capital. Nevertheless, these initial steps project new horizons in the arts and sciences of measuring and managing intangible assets.

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„Capital Budgeting: Theory and Practice“. In Energy Budgets at Risk™, 79–93. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198413.ch4.

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Shneyder, Mikhail. „Strategic Planning and Capital Budgeting“. In Financial and Business Management for the Doctor of Nursing Practice. 3. Aufl. New York, NY: Springer Publishing Company, 2022. http://dx.doi.org/10.1891/9780826160164.0007.

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Miller, Peter B., und Ted O’Leary. „Capital Budgeting, Coordination, and Strategy: A Field Study of Interfirm and Intrafirm Mechanisms“. In Controlling Strategy, 151–82. Oxford University PressOxford, 2005. http://dx.doi.org/10.1093/oso/9780199283231.003.0008.

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Abstract There has been remarkably little systematic study of the processes and practices through which capital budgeting decisions are made within and between organizations. The complex strategic and organizational phenomena created by capital budgeting have been similarly neglected. Such issues have fallen between the gaps that separate the distinct yet related literatures of accounting, finance, and strategy. Recent largescale surveys of practice have demonstrated trends in the use of particular valuation techniques, and advances in real-options modelling have identified ways in which valuation practices might be modified and extended.

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Konferenzberichte zum Thema "Capital budgeting practice"

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Burchett, J. F. „Risk management practices in capital budgeting in the electricity supply industry“. In 3rd International Conference on Advances in Power System Control, Operation and Management (APSCOM 95). IEE, 1995. http://dx.doi.org/10.1049/cp:19951206.

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Wang, Zhehao, und Hussain Jobarah. „Predictive Analytics Method Underpin Planning and Budgeting Evolution“. In Abu Dhabi International Petroleum Exhibition & Conference. SPE, 2021. http://dx.doi.org/10.2118/207666-ms.

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Abstract Predictive analytics has a wide range of applications in many industries operating on a routine basis. The oil industry is in a state of constant evolution, with events in 2020 being the highlight of volatility and unpredictability. The main objectives of this paper showcase that improved predictive analytics method can serve as the foundation within the decision-making process, that leads to the goal of accuracy planning and cost-effectiveness in the oil and gas industry. The initial step of the improved methodology is utilizing data, statistical algorithms, and machine learning techniques to build a financial model capturing essential trends. The budget is forecasted based on the basket of weighted factors, including historical data, request of capital expenditure, operating cost, and other factors. The core is at the reviews of portfolio optimization. It focuses on rebalancing cash priorities to reduce capital and operating expenditures driven by new technology, cost savings, and project schedule revision. The vital step is the separation of operating costs from capital investment. A periodical review is imperative to capture the ad-hoc significant events. Utilizing the above improved predictive analytical methods helps to increase the accuracy of planning and budgeting. It is also time-efficient for the decision-maker to identify the focused area or benchmark with peers based on the trend derived from predictive analysis. Meanwhile, the scorecard and subject matter experts review ensures that the selected tasks are strategically aligned with the organization's short-term target and long-term goals. Portfolio optimization reviews contribute to substantial savings in both capital and operational spending. Periodical reviews can timely identify the deviation, include those variances in the module, and provide a practical year-end forecast. Changes do not happen over the night. It is time-efficient and cost-effective to apply improved predictive analytics during the decision-making process to make financial planning and budget based on the trend and a series of well-defined factors. Those factors should be qualified as well as quantified after internal reviews.

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Berichte der Organisationen zum Thema "Capital budgeting practice"

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Smalley, Mauney und Ash. L51770 Compressor Station Maintenance Cost Analysis. Chantilly, Virginia: Pipeline Research Council International, Inc. (PRCI), Mai 1997. http://dx.doi.org/10.55274/r0010164.

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A comprehensive study of compressor maintenance data including capital and expense to identify the drivers for optimizing maintenance cost expenditures. Anonymous company comparisons which allow individual companies to compare their maintenance expenses to others in the industry, using various methods of normalization. Correlations by linear regression to characterize relationships between expense and various measures of size (deliveries, installed horsepower, horsepower hours, miles/KM of pipeline, capital value, number of units). This report provides information on the maintenance of compressors for gas transmission. It starts with a survey designed to characterize the pipeline industry's practice in managing maintenance and recording maintenance data; to gather hard data on maintenance expense and its drivers; and identifies opportunities to optimize maintenance expenditures. The report describes the survey and the goal of each question, then presents the results, which include data on consistency of FERC Form 2 filing practices, availability of hard data, distribution of expenses, budgeting and decision making practices. The assembled responses also include a list of practices which individual companies perceive as unique or especially beneficial; a list of perceived opportunities for controlling or optimizing maintenance and perceived needs for research, products, data, and tools to support future maintenance optimization. Results include regression coefficients and standard errors (which help characterize the relationship), and the inferred slope with its own standard error (which helps quantify the dependence of the expense on these various independent variables). These correlations have included available data for combined O and M and fuel use as expenses. This study conducted over numerous years has assembled a number of valuable databases, and the report describes these and the use which the project has made of them. The report also provides various analyses and presentation of maintenance information based on detailed analysis of these data bases. Analysis of company totals, maintenance for individual compressor stations, for individual units, or for different models within the systems of individual companies. A final analysis and supporting documentation is provided that applies data from FERC filings for combined O and M, fuel use and fuel or power cost by station.

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