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Exploring the Application of Capital Facility Investment Justification Model

Marijan Karić ; Faculty of Economics of University of Osijek
Ivana Bestvina Bukvić ; Zagrebačka banka d.d. Zagreb
Iva Buljubašić ; Faculty of Economics of University of Osijek

Puni tekst: hrvatski, pdf (242 KB) str. 174-187 preuzimanja: 1.306* citiraj
APA 6th Edition
Karić, M., Bestvina Bukvić, I. i Buljubašić, I. (2013). Istraživanje primjene modela ocjene opravdanosti ulaganja u kapitalne projekte. Ekonomski vjesnik, XXVI (1), 174-187. Preuzeto s https://hrcak.srce.hr/108137
MLA 8th Edition
Karić, Marijan, et al. "Istraživanje primjene modela ocjene opravdanosti ulaganja u kapitalne projekte." Ekonomski vjesnik, vol. XXVI, br. 1, 2013, str. 174-187. https://hrcak.srce.hr/108137. Citirano 04.08.2020.
Chicago 17th Edition
Karić, Marijan, Ivana Bestvina Bukvić i Iva Buljubašić. "Istraživanje primjene modela ocjene opravdanosti ulaganja u kapitalne projekte." Ekonomski vjesnik XXVI, br. 1 (2013): 174-187. https://hrcak.srce.hr/108137
Harvard
Karić, M., Bestvina Bukvić, I., i Buljubašić, I. (2013). 'Istraživanje primjene modela ocjene opravdanosti ulaganja u kapitalne projekte', Ekonomski vjesnik, XXVI(1), str. 174-187. Preuzeto s: https://hrcak.srce.hr/108137 (Datum pristupa: 04.08.2020.)
Vancouver
Karić M, Bestvina Bukvić I, Buljubašić I. Istraživanje primjene modela ocjene opravdanosti ulaganja u kapitalne projekte. Ekonomski vjesnik [Internet]. 2013 [pristupljeno 04.08.2020.];XXVI(1):174-187. Dostupno na: https://hrcak.srce.hr/108137
IEEE
M. Karić, I. Bestvina Bukvić i I. Buljubašić, "Istraživanje primjene modela ocjene opravdanosti ulaganja u kapitalne projekte", Ekonomski vjesnik, vol.XXVI, br. 1, str. 174-187, 2013. [Online]. Dostupno na: https://hrcak.srce.hr/108137. [Citirano: 04.08.2020.]

Sažetak
For decades now, the models for identifying and quantifying the level of risk of investment projects and investment justification evaluation have been the subject of investigation by members of professional and research communities. It is important to quantify the level of risk because by evaluating investment justification in terms of the risks involved, the decision-maker (investor) is able to choose from available alternatives the one that will achieve the most favourable ratio of expected profit to the assumed risk. In this way, the economic entity can raise its productivity, profitability and the quality of business operation in general. The aim of this paper was to investigate the extent to which medium and large companies have been using modern methods of investment justification evaluation in their decision-making process and determine the level of quality of the application of the selected methods in practice. The study was conducted on a sample of medium and large enterprises in the eastern Croatia during 2011 and 2012, and it was established that
despite the fact that a large number of modern investment project profitability and risk assessment models have been developed, the level of their application in practice is not high enough. The analyzed investment proposals included only basic methods of capital budgeting without risk assessment. Hence, it was concluded that individual investors were presented with low-quality and incomplete investment justification evaluation results on the basis of which the decisions of key importance for the development of the economic entity as a whole were made. This paper aims to underline the need for financial managers to get informed and educate themselves about contemporary investment project profitability and risk assessment models as well as the need to create educational programmes and computer solutions that will encourage key people in companies to acquire new knowledge and apply modern financial methods.

Ključne riječi
business decision-making; financial management; contemporary methods of investment project risk evaluation; capital budgeting

Hrčak ID: 108137

URI
https://hrcak.srce.hr/108137

[hrvatski]

Posjeta: 1.745 *