Analiza i ocena inwestycji efektywnym narzędziem controllingu finansowego
Evaluation of investment as a tool for financial controlling
Author(s): Beata Urbanowicz, Adam KolinskiSubject(s): National Economy, Business Economy / Management, Economic policy, Fiscal Politics / Budgeting
Published by: Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Keywords: financial control; investment appraisal; net present value; internal rate of return; operating leverage; profitability analysis;
Summary/Abstract: The purpose of this article is to highlight the usefulness of the application of financial control in the enterprise in order to take accurate investment decisions. The paper analyzes the methods of assessment-no investment projects. To this end, the threshold of profitability, operating leverage, the net present value and internal rate of return are considered. Each method is illustrated using a numerical example of the financial data of enterprises of the SME sector. At the end of an assessment, based on selected methods, the cost-effectiveness of the investment is determined.
Journal: Financial Internet Quarterly
- Issue Year: 6/2010
- Issue No: 1
- Page Range: 1-14
- Page Count: 14
- Language: Polish
