Capital Budgeting Theory and Practice: A review and agenda for future research

Kengatharan, Lingesiya

doi:10.31150/ajebm.v1i1.5

Cited by 16 publications

(21 citation statements)

References 46 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…NPV and IRR, have been supported in the literature [10]. It is agreed that IRR mostly preferred method in larger companies operating in the U.S. NPV was the next preferred method [11]. Payback is a significant indicator to decide the acceptability of an investment project as it determines how fast will recover the cash resource which has been used to finance the project [12].…”

Section: Advances In Intelligent Systems Research (Aisr) Volume 149 mentioning

confidence: 70%

Financial Assessment and The Impact of Government Incentives on Contract Broiler Farming in Peninsular Malaysia

Benalywa¹,

Ismail²,

Shamsudin³

et al. 2018

Proceedings of the International Conference on Science and Technology (ICOSAT 2017)

View full text Add to dashboard Cite

The broiler industry in Peninsular Malaysia has undertaken significant structural changes; mainly there has been a gradual move towards contract farming with an increasing number of broiler farmers working under contract arrangements for commercial firms and integrators. DVS indicated that the broiler contract farming system dominated around 75% of the domestic broiler production in Malaysia. Private Profitability plays a vital role in the sustainability of the broiler industry. To enhancement the agricultural performance in the country, the

show abstract

Section: Advances In Intelligent Systems Research (Aisr) Volume 149 mentioning

confidence: 70%

Financial Assessment and The Impact of Government Incentives on Contract Broiler Farming in Peninsular Malaysia

Benalywa¹,

Ismail²,

Shamsudin³

et al. 2018

Proceedings of the International Conference on Science and Technology (ICOSAT 2017)

View full text Add to dashboard Cite

show abstract

“…Based on preexisting and partial definitions of budgeting, the following definition has been conflated for the research project and the content of this paper (cf. Blumentritt, 2006;Peterson & Fabozzi, 2002;Dayananda et al, 2002;Kengatharan, 2018;Brealey et al, 2013): Budgeting is the process of operational allocation for financial resources to an organization's units, as well as the analysis and selection of investment opportunities/possibilities in order to create value and a record for subsequent measurement.…”

Section: Fundamentals Of Budgetingmentioning

confidence: 99%

Budgeting for Agile Product Development

Vierlboeck¹,

Gövert²,

Trauer³

et al. 2019

Proc. Int. Conf. Eng. Des.

View full text Add to dashboard Cite

Recent reports and predictions indicate a consistent and continuous growth in the field of Research and Development. Such growth leads to increased resource investments, which have to be managed effectively to eventually achieve value maximization. This management is cohesive with budgeting. In changing environments, said effectiveness can be difficult to attain.Agile development is supposed to provide the necessary flexibility for uncertain situations and has recently seen a stark adoption incline. Unfortunately, budgeting and resource allocation have not yet been resolved for agile approaches: a comprehensive research including recent publications showed a lack of models and frameworks for the adoption and application of budgeting with agile development. Due to this lack of a comprehensive approach, as well as limitations and restrictions of existing research, this paper describes the design of a budgeting approach suitable for and compatible with agile product development. The developed solution, the Structured Agile Budgeting Process, provides a holistic and interdisciplinary way to allocate resources while still allowing the flexibility and benefits of agile development.

show abstract

“…Di Indonesia sendiri, penelitian terkait faktor-faktor yang memengaruhi penerapan teknik penganggaran modal terbilang sangat jarang, baik itu dilakukan penelitian dalam UMKM ataupun perusahaan besar. Kengatharan (2016) melakukan penelitian dengan metode peninjauan studi literatur tahun 1993-2013 tentang faktor-faktor yang memengaruhi penerapan teknik penganggaran modal. Keputusan menerapkan teknik penganggaran modal dipengaruhi oleh faktor ukuran usaha, kepemilikan usaha, sektor usaha, dan tingkat pendidikan pemilik usaha atau penanggung jawab keuangan usaha.…”

Section: Pendahuluanunclassified

“…Selain itu, kepemilikan usaha yang tidak berpengaruh terhadap penerapan teknik payback period, bertentangan dengan penelitian Kengatharan (2016) yang menyatakan bahwa terdapat hubungan antara penerapan teknik penganggaran modal dengan kepemilikan usaha. Sektor usaha dagang dan tingkat pendidikan setara SMA yang tidak berpengaruh terhadap penerapan teknik payback period mendukung penelitian Brijlal (2009) dan Rossi (2015) yang menyatakan tidak terdapatnya hubungan antara penerapan teknik penganggaran modal dengan sektor usaha dan tingkat pendidikan pemilik.…”

Section: Tabel 3 Hasil Uji Omnimbusunclassified

Faktor-Faktor yang Memengaruhi Penerapan Payback Period sebagai Teknik Penganggaran Modal pada UMKM di Kota Bogor

Nurfitriani¹,

Suryawati²

2018

JMO

View full text Add to dashboard Cite

Micro, Small, and Medium Entreprises (MSMEs) are found to still have weak management and internal control system (Campbell and Hartcher 2013). The weak management system among others is in terms of decision-making related to the purchase of fixed assets in th business (Hidayah dan Ningsih 2015). So, MSMEs are difficult to apply capital budgeting techniques, including the simplest techniques which is payback period (Hasan 2013). The purpose of this study are to analyze the application of payback period as capital budgeting techniques in Bogor City MSMEs and to analyze factors that affecting it. Data analysis used in this research is logistic regression analysis. The result of this research shows that factors affecting the implementation of payback period in Bogor City MSMEs are small and medium business size, food and beverage business sector, and owner’s education level above high school, while business ownership, education level equal to high school, and trade business sector doesn’t affecting the implementation of payback period in Bogor City MSMEs.

show abstract

Capital Budgeting Theory and Practice: A review and agenda for future research

Cited by 16 publications

References 46 publications

Financial Assessment and The Impact of Government Incentives on Contract Broiler Farming in Peninsular Malaysia

Financial Assessment and The Impact of Government Incentives on Contract Broiler Farming in Peninsular Malaysia

Budgeting for Agile Product Development

Faktor-Faktor yang Memengaruhi Penerapan Payback Period sebagai Teknik Penganggaran Modal pada UMKM di Kota Bogor

Contact Info

Product

Resources

About