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In spite of the fact that capital budgeting methods are widely discussed in financial literature, there are still difficulties with the theory implementation in practice. The reasons for this situation are easy to identify. In case of the methods of preliminary analysis (eg. payback period, break-even point) very far-reaching simplifications are indicated. On the other hand, the use of more advanced...
Temat analizowania opłacalności inwestycji został szczegółowo opisany w literaturze przedmiotu. Wciąż występują jednak problemy z prawidłową implementacją teorii w praktyce. Powody takiej sytuacji można stosunkowo łatwo zidentyfikować. W przypadku metod zaliczanych do analizy wstęp-nej (np. okres zwrotu, próg rentowności) zwraca się uwagę na zbyt daleko idące uproszczenia. Zasto-sowanie metod bardziej...
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