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A quarterly publication specializing in the industrial and engineering economy. Features book reviews and research regarding problems with capital investment.
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An investment tax credit for investing in new technology: a survey of California firms.
June 22, 1997... INTRODUCTION
The California legislature has proposed various pieces of legislation in order to stimulate investment in capital goods. For example, SB (Senate Bill) 57 and AB (Assembly Bill) 1292 proposed tax credits for research, development,...
Capital budgeting techniques used by small business firms in the 1990s.
June 22, 1997... INTRODUCTION
According to a 1993 statement by David W. Mullins, Jr., Vice President of the Board of Governors of the Federal Reserve System:
Small businesses account for almost two-thirds of the nation's work force. They created 80 percent...
Pricing investment and production activities for an advanced manufacturing system.
June 22, 1997... INTRODUCTION
Traditional cost accounting (TCA) systems allocate overhead costs to products based on production volume-related attributes (e.g.) direct labor cost, machine time, or direct material cost) in a manufacturing environment normally...
NPV-compatibility, project ranking, and related issues. (net present value)
June 22, 1997... INTRODUCTION
In his recent paper [23], Shull undertakes a comparative analysis of some selected project evaluation criteria expressed in the rate of return format, and developed to substitute for the much criticized Internal Rate of Return...