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CFROI会計と企業価値評価
http://hdl.handle.net/10069/9796
http://hdl.handle.net/10069/97963b3e4a50-e18e-403f-856c-2017a2c02072
名前 / ファイル | ライセンス | アクション |
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KJ00004725150.pdf (1.4 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-02-04 | |||||
タイトル | ||||||
タイトル | CFROI会計と企業価値評価 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | CFROI | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | corporate valuation | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | competitive life cycle | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | market discount rate | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
上野, 清貴
× 上野, 清貴 |
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著者別名 | ||||||
姓名 | Ueno, Kiyotaka | |||||
その他のタイトル | ||||||
その他のタイトル | Cash Flow Return on Investment Accounting and Corporate Valuation | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to study the cash flow return on investment (CFROI) accounting from a viewpoint of corporate valuation and to clarify the characteristics and the grounds. The characteristics and the grounds of CFROI accounting are as follows. (1) The CFROI accounting is the real present value accounting. (2) In the CFROI accounting, the investment valuation in the future is directly done by CFROI prediction and real-asset growth rate prediction. (3) The discount rate of CFROI accounting is the market related discount rate, the future oriented discount rate, and the discount rate in which the feed-back system is inherent. The most important characteristic of the CFROI accounting is that since the investment valuation in the future is directly done and valuation of the existing assets is also directly done, the corporate value is the real value only by independent variables. | |||||
書誌情報 |
經營と經濟 巻 86, 号 2, p. 1-28, 発行日 2006-09-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
sortkey | ||||||
P00001-P00028 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 經營と經濟. 2006, 86(2), p. 1-28 |