search query: @indexterm CASH FLOW / total: 488
reference: 130 / 488
| Author: | Hubner, E. |
| Title: | Der interne Zinssatz als Kriterium für Abbruchentscheidungen von Investitionsprojekten. |
| Journal: | Journal für Betriebswirtschaft
1995 : VOL. 45:4, p. 256-268 |
| Index terms: | RATE OF RETURN INVESTMENT PLANNING DECISION MAKING CASH FLOW |
| Language: | ger |
| Abstract: | The Internal Rate of Return and the Decision to Abandon Investment Projects The internal rate of return as a criterion of abandonment decisions is analyzed in the context of decisions between mutually excluding alternatives and in the context of independent projects (Dean-model). It is shown that abandonment decisions in both cases involve pairwise comparisons between alternatives (abandonment, continuation, modification) with respect to ongoing projects on the basis of internal rates of return calculated for differences of alternative cash flows. |
SCIMA