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| Author: | Fielding, J. |
| Title: | Using the annual capital charge method. |
| Journal: | Management Accounting (London)
1988 : OCT, VOL. 66:9, p. 32-33 |
| Index terms: | INVESTMENT APPRAISAL CAPITAL EXPENDITURE |
| Language: | eng |
| Abstract: | An explanation of the advantages of the annual capital charge method for investment appraisal to judge whether the acquisition of new equipment is justified. Two examples of projects needing capital and revenue expenditure, problems with existing methods, and use of the annual capital charge method. An example of the annual capital charge method and the advantages. Four Tables illustrate the study. |
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