COST-BENEFIT ANALYSIS: BASIC TOOL IN MAKING DECISIONS RELATED TO INVESTMENT PROJECTS

Magdalena DANESCU Duta ()
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Magdalena DANESCU Duta: Valahia University, Targoviste, Romania

Internal Auditing and Risk Management, 2021, vol. 62s, issue 2, 146-161

Abstract: The scientific approach aims to address the value of cost-benefit analysis of an investment project, namely environmental equipment and machinery to reduce the “environmental footprint†of the company. The approach was made in view of the opportunity for SMEs to access non-reimbursable external financing provided by the EU, under the conditions of ensuring their own co-financing/ contribution from borrowed sources. Through this analysis, the hypothesis was validated according to which the need for financing of SMEs and especially of grants, demonstrates the reactivity of the public administration to their needs.

Keywords: cost-benefit analysis; tangible fixed assets; SMEs; non-reimbursable financing; investments (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:62s:y:2021:i:2:p:146-161

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