The capital budgeting manual

Esbjörn Segelod

No 1995:4, Working Papers from Uppsala University, Department of Business Studies

Abstract: There has been very many postal surveys of capital budgeting practice, but almost no studies of the written routines that fix the practice of those groups that use a capital budgeting manual. This article fills this vacuum by describing and analysing the capital budgeting manuals used by major Swedish groups, most of whom are multinationals. Changes in the manuals during the last 30 years are studied using hvo earlier Swedish studies of manuals from the 60’s and 70’s. Comparisons are made with studies of capital budgeting practice from Anglo-Saxon countries.

Keywords: Företagsekonomi; Kostnader; Intäkter (search for similar items in EconPapers)
Pages: 25 pages
Date: 1995
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-2348 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hhb:uufewp:9504

Access Statistics for this paper

More papers in Working Papers from Uppsala University, Department of Business Studies Department of Business Studies, Uppsala University, Box 513, SE-751 20 Uppsala, Sweden.
Bibliographic data for series maintained by Sune Karlsson ().