مقاله شیوه های مدیریت بودجه بندی سرمایه در ژاپن بهمراه ترجمه فارسی و فایل زبان انگلیسی doc

Capital Budgeting Management Practices in Japan A Focus on the Use of Capital Budgeting Methods Tomonari Shinoda Capital budgeting is one of the most important factors in the process of corporate decision-making. Data from numerous previous studies show that managers prefer the simple payback period method (non-discounted payback model) over the net present value method (discounted cash flow model), which academics consider as superior. In particular, almost all investigative research in ...