Work

Analysing technology investments—from NPV to Strategic Cost Management (SCM)

Year: 1996

Type: article

Abstract: This paper considers the very difficult managerial challenge of evaluating potential investments in new manufacturing technology. A U.S. based case study is used to demonstrate the limitations of the conventional NPV framework and to demonstrate the role of explicit strategic analysis through the SCM framework.

Source: Management Accounting Research

DOI: 10.1006/mare.1996.0011

Author: John K. Shank

Institution: Dartmouth College

Language: English

Topic: Capital Investment and Risk Analysis

Subfield: Finance

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: hybrid

Estimated APC paid: $3,690