Rozprawy doktorskie na temat „Capital budgeting practice”
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Chong, Keung Jeffrey, i 張強. "Capital budgeting practice in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B31267919.
Pełny tekst źródłaChong, Keung Jeffrey. "Capital budgeting practice in Hong Kong /". Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18836252.
Pełny tekst źródłaHartwig, 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.
Pełny tekst źródłaBrennan, Max. "The Use of Real Options in Biotechnology Capital Budgeting: Theory and Practice". Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/523.
Pełny tekst źródłaHartwig, 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.
Pełny tekst źródłaHota, 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.
Pełny tekst źródłaHo, 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.
Pełny tekst źródłaYasotharalingam, Lingesiya. "Capital budgeting theory and practices". Thesis, Kingston University, 2016. http://eprints.kingston.ac.uk/34118/.
Pełny tekst źródłaMgobhozi, Mzamo Rodney. "Financial performance implications of capital budgeting practices in the manufacturing sector". Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/23257.
Pełny tekst źródłaDissertation (MBA)--University of Pretoria, 2012.
Gordon Institute of Business Science (GIBS)
unrestricted
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.
Pełny tekst źródłaMaster of Public and International Affairs
Sibanda, Thabani. "Capital budgeting practices : an empirical study of companies listed on the ALT X". Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/36801.
Pełny tekst źródłaDissertation (LLM)--University of Pretoria, 2012.
gm2014
Financial Management
unrestricted
Puwanenthiren, Pratheepkanth. "Capital budgeting practices and firm performance : A comparative study of Australia and Sri Lanka". Thesis, Federation University Australia, 2016. http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/102923.
Pełny tekst źródłaDoctor of Philosophy
Tong, Wai-kwong, i 唐偉光. "Capital budgeting: a major survey of the investment practices in large companies in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1989. http://hub.hku.hk/bib/B31264487.
Pełny tekst źródłaBEGAY, HAROLD GEORGE. "A DISCRIMINANT FUNCTION ANALYSIS OF THE 1983-84 CAPITAL LEVY TRANSFER FUNDS IN SELECT PUBLIC SCHOOL DISTRICT BUDGETING PRACTICES (ARIZONA)". Diss., The University of Arizona, 1986. http://hdl.handle.net/10150/183940.
Pełny tekst źródłaKawabuchi, Eduardo Noboru. "Técnicas de análise de investimentos aplicadas à gestão de custos em projetos direcionados pelo prazo". Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1064.
Pełny tekst źródłaThe use of financial mathematics in project management usually is confined to preproject activities, being part of technical and economic feasibility atudy. After the start of the implementation of the project, it was found that the cost management is accomplished without further considers that a monetary unit does not have the same financial value on different dates. The existing literature on the project cost management does not address the issue. With this, is not established a direct relationship between the duration and costs of the Project, which is not true. A delay in any delivery of the project may not only reflect a negative result, it could mean a financial gain to the Project as a whole, at the same time that advances in deliveries may not always reflect only a positive result, it may adversely affect the financial result of the Project. This paper proposes a methodology the complement the traditional project cost management, integrated with capital budgeting practices in order to provide information that give support to decision making aimed at maximizing the return on investment
O uso da matemática financeira em gerenciamento de projetos costuma ficar circunscrito a atividades de pré-projeto, sendo parte integrante do EVTE (Estudo de Viabilidade Técnico-Econômica). Após o início da implantação do projeto, foi constatado que o gerenciamento de custos é realizado sem mais considerar que uma unidade monetária não tem o mesmo valor financeiro em datas diferentes. A literatura existente sobre o gerenciamento de custos em projeto não aborda o assunto. Com isso, não é estabelecida uma relação direta entre os prazos e os custos do Projeto, o que não é verdade. Um atraso em alguma entrega do Projeto pode não refletir apenas um resultado negativo, podendo significar um ganho financeiro ao Projeto como um todo, ao mesmo tempo em que antecipações em entregas nem sempre podem refletir apenas um resultado positivo, podendo causar efeitos negativos no resultado financeiro do Projeto. Esta dissertação vem propor uma metodologia complementar ao gerenciamento tradicional de custos de projetos, integrada às técnicas de análise de investimento, de forma a fornecer informações que deem suporte para a tomada de decisão visando a maximização do retorno do investimento
Napier, Jason. "Capital budgeting techniques : principle versus practice in South Africa". Thesis, 2000. http://hdl.handle.net/10413/3822.
Pełny tekst źródłaNi, Shu-Fen, i 倪淑芬. "Capital Budgeting Practices of Hospitals". Thesis, 1996. http://ndltd.ncl.edu.tw/handle/20082609642523475930.
Pełny tekst źródłaAnjana. "Capital budgeting practices in India: A study of selected companies". Thesis, 2000. http://hdl.handle.net/2009/6166.
Pełny tekst źródłaYing-Wen, Chen, i 陳盈文. "Military Hospital Capital Budgeting Practices and Their Relation to Key Hospital Characteristics". Thesis, 2016. http://ndltd.ncl.edu.tw/handle/75810888411986461496.
Pełny tekst źródła開南大學
會計學系
103
This study focuses on the capital budget practices in military hospitals, and capital budget allows managers to perform cost effectiveness analysis regarding long term investment plans. Due to the policies of some hospitals and health centers, some analysis in maintaining financial safety can be used to assist organizations to accomplish their goals. This study applies Claudia Kocher’s study in 2007 to further the exploration of relationships between capital budget practices in Taiwanese military hospitals and key hospital characteristics, i.e. quality of medical management, level of medical services, scale of hospital organization, and integrated hospital systems. Through literature review and empirical analysis, this study concludes that when hospitals evaluate long-term capital budget policies, they could apply complex quantized evaluation methods such as net present value method and internal rate of return. Also, when hospitals perform capital budget policy analysis, they need to consider the adjustment of risk parameters when they use the aforementioned complex quantized evaluation methods. Based on our research conclusion, we recommend the following: hospitals need to consider hospital characteristics when they are using the complex quantized evaluation methods to effectively perform capital budget policy analysis. When hospitals adopt integrated business models, they need to adopt complex quantized evaluation methods to perform capital budget policy analysis, and they need to establish an experienced financial management team to be in charge of the hospitals’ long-term investment plans.
Ugulumu, Enoch Stanley. "An investigation into the capital budgeting practices of ELCT Iringa diocese, Iringa, Tanzania". Thesis, 2003. http://hdl.handle.net/10413/4115.
Pełny tekst źródłaThesis (MBA)-University of Natal, 2003.
German Ecumenical Agency.
Faraj, Mushtaq Kamil. "The role of management accounting practices in intellectual capital management in Iraq". Thesis, 2020. http://hdl.handle.net/1959.13/1427619.
Pełny tekst źródłaThe purpose of this study is to explore whether adoption of Management Accounting Practices (MAPs) contributes in developing Intellectual Capital (IC) and creating value in Iraqi companies. The findings reveal many of the problems experienced by Iraqi organisations in managing, establishing and developing of intellectual capital. The findings also present many themes that support the adoption of the Management Accounting Practices in solving these problems as well as themes that agree with the philosophy of the Management Accounting Practices in management of intellectual capital. The study revealed that Management Accounting Practices namely Strategy Map (SM), Beyond Budgeting (BB) and Balanced Scorecard (BSC) are relevant in various activities of intellectual capital management such as establishing, developing, planning, controlling, measuring and assessing performance of intellectual capital. The findings of the study reveal that the Real Option Value (ROV) approach is not relevant for all organisations except accounting and auditing firms and pharmaceutical firm. The findings also reveal that these organisations need to adopt a new technique to help them in making the right investment decisions in intellectual capital. This study highlights the need for more research to be done to find a suitable technique for investment decisions in intellectual capital in organizations that believe that real option value is not relevant for them. The findings show that 95% of participants think that Iraqi accountants are unable to apply MAPs in Intellectual Capital Management (ICM). This percentage is a significant indicator that warrants another in-depth study to explore the causes of this challenge and to suggest the suitable solutions for it. This study examines the contribution of MAPs in supporting, establishing and developing intellectual capital that is lacking in the literature. It also examines the main problem that has not been studied in the Iraqi economy, which is whether the management and development of IC will create new sources of value in Iraq to replace its dependence on oil as the main source of value for the country.