منابع مشابه
Real Options – Capital Budgeting
Most investment decisions present the following three characteristics: • Irreversibility: The investment is partially or completely sunk, i.e. it cannot be recovered. • Uncertainty: The best that can be done is to assess the probabilities of the alternative outcomes that can imply larger or smaller profits. • Timing: The decision can be postponed in order to get more information (but never comp...
متن کاملTowards Periodic Budgeting in Real-Time Calculus
In this report, we extend the real-time calculus model with a periodic budgeting mechanism known as deferrable service. Based on this extended model, we prove a schedulability theorem for a real-time task under a deferrable server. Using this theorem, we show by means of an example that existing schedulability analysis for real-time tasks under a deferrable server is pessimistic rather than exact.
متن کاملThe Investigation of Main Determinants of Real Time Performance based Budgeting in Iran
The main aim of this paper is to investigate the indicators affecting the establishment of a real time performance-based budgeting system in Iran. Given that the results of this study can be used in the development of budget rules and regulations based on public sector performance, it is practical research. To achieve this purpose, a questionnaire consisting of 28 questions was designed by rese...
متن کاملImproving capital budgeting decisions with real options
M A N A G E M E N T A C C O U N T I N G Q U A R T E R L Y S U M M E R 2 0 0 8 , V O L . 9 , N O . 4 T he process of evaluating the desirability of long-term investment proposals is referred to as “capital budgeting.” Making optimum capital budgeting decisions (e.g., whether to accept or reject a proposed project), often requires recognizing and correctly accounting for flexibilities associated ...
متن کاملReal Options and Rules of Thumb in Capital Budgeting
Most firms do not make explicit use of real option techniques in evaluating investments. Nevertheless, real option considerations can be a significant component of value, and firms which approximately take them into account should outperform firms which do not. This paper asks whether the use of seemingly arbitrary investment criteria, such as hurdle rates and profitability indexes, can proxy f...
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ژورنال
عنوان ژورنال: Serials: The Journal for the Serials Community
سال: 1992
ISSN: 0953-0460
DOI: 10.1629/050153