A beruházás-gazdaságossági számítások gyakorlatban alkalmazott módszerei néhány európai országban = Capital budgeting methods used in some European countries
Both the international and the Hungarian literature offer a large number of capital budgeting methods that can be put into the practice of enterprises in a satisfactory or less satisfactory way. Empirical researches have been conducted in many countries to reveal which of the methods recommended by...
Elmentve itt :
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| Dokumentumtípus: | Cikk |
| Megjelent: |
2016
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| Sorozat: | Taylor : gazdálkodás- és szervezéstudományi folyóirat
8 No. 1 |
| Kulcsszavak: | Pénzügy, Tőkebefektetés, Beruházás - gazdaságosság, Tőkegazdálkodás - vállalati |
| Online Access: | http://acta.bibl.u-szeged.hu/54940 |
| Tartalmi kivonat: | Both the international and the Hungarian literature offer a large number of capital budgeting methods that can be put into the practice of enterprises in a satisfactory or less satisfactory way. Empirical researches have been conducted in many countries to reveal which of the methods recommended by the literature are used most frequently by corporate decision-makers in the phase of the decisionpreparation process of investments. This paper provides a comprehensive review of the capital budgeting methods preferred by corporate managers in some of the European countries. Based both on international research findings and my own empirical survey, three important observations can be made: the indicator of the payback period is calculated by a considerable amount of European corporations; among the dynamic methods, the net present value and the internal rate of return are the two most frequently used ones; (3) the use of the profitability index was typical of only in France and Hungary in the group of the surveyed countries. |
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| Terjedelem/Fizikai jellemzők: | 60-67 |
| ISSN: | 2064-4361 |