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Financial beneficiary analysis for economic development

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  • Michael Yaffey

Abstract

The author describes fresh ways in which financial analysis can serve in the appraisal of development projects. The first of these introduces a new form of cash flow statement exposing the distribution of the financial benefits. The second proposes that public expenditure on infrastructure and other costs in support of projects be analysed using techniques from cost accountancy to generate overhead absorption rates issued as national parameters. The combination of these would enable improved appraisal of the impact on the Government's income and expenditure, which the author argues is very important when liberalized policies are in force.

Suggested Citation

  • Michael Yaffey, 1991. "Financial beneficiary analysis for economic development," Journal of International Development, John Wiley & Sons, Ltd., vol. 3(1), pages 65-78.
    • Handle: RePEc:wly:jintdv:v:3:y:1991:i:1:p:65-78
    DOI: 10.1002/jid.4010030106
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