| Tekijä: | Lefley, F. |
| Otsikko: | AMT project hurdle rates too high? |
| Lehti: | Management Accounting (London)
1994 : MAY, VOL. 72:5, p. 37 |
| Asiasana: | USA UNITED KINGDOM ADVANCED MANUFACTURING TECHNOLOGY |
| Kieli: | eng |
| Tiivistelmä: | The author reports that nearly half of the finance directors of UK manufacturing organisations believe that there is a tendency to set too high a hurdle rate for AMT projects. There appears to be a lack of significantly detailed empirical evidence showing how, in practice, firms arrive at the hurdle rates used in the evaluation of large AMT projects, although there is some evidence to indicate the "actual" rates used. It is argued that the reason for this lack of detailed information is largely due to the confidentiality or proprietary concerns expressed by firms participating in empirical research into large projects. |
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