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Capital Budgeting and Divisional Performance Measurement

af Thomas Pfeiffer, Nicole Bastian Johnson

indgår i Foundations and Trends (R) in Accounting serien

Capital Budgeting and Divisional Performance Measurement af Thomas Pfeiffer
Bag om Capital Budgeting and Divisional Performance Measurement

Demonstrates that formal capital budgeting mechanisms that allocate investment costs to divisions via capital charge rates, depreciation schedules, and inter-divisional cost-sharing rules, can yield divisional performance measures that provide proper two-stage investment incentives.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9781680831245
  • Indbinding:
  • Paperback
  • Sideantal:
  • 118
  • Udgivet:
  • 22. juni 2016
  • Størrelse:
  • 157x293x9 mm.
  • Vægt:
  • 194 g.
  • 8-11 hverdage.
  • 20. november 2024

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Demonstrates that formal capital budgeting mechanisms that allocate investment costs to divisions via capital charge rates, depreciation schedules, and inter-divisional cost-sharing rules, can yield divisional performance measures that provide proper two-stage investment incentives.

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