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The capital budgeting manual

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  • Segelod, Esbjörn

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.

Suggested Citation

  • Segelod, Esbjörn, 1995. "The capital budgeting manual," Working Papers 1995:4, Uppsala University, Department of Business Studies.
    • Handle: RePEc:hhb:uufewp:9504
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    File URL: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-2348
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    References listed on IDEAS

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    1. Faulhaber, Gerald R & Baumol, William J, 1988. "Economists as Innovators: Practical Products of Theoretical Research," Journal of Economic Literature, American Economic Association, vol. 26(2), pages 577-600, June.
    2. Tarun K. Mukherjee & Glenn V. Henderson, 1987. "The Capital Budgeting Process: Theory and Practice," Interfaces, INFORMS, vol. 17(2), pages 78-90, April.
    3. Roger W. Mills, 1988. "Measuring the Use of Capital Budgeting Techniques with the Postal Questionnaire: A UK Perspective," Interfaces, INFORMS, vol. 18(5), pages 81-87, October.
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    Keywords

    Företagsekonomi Kostnader Intäkter;

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