WEKO3
アイテム
CFROI会計と業績評価
http://hdl.handle.net/10069/9791
http://hdl.handle.net/10069/9791b7d7269c-2991-40fd-a171-40eb78104f25
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004725137.pdf (1.5 MB)
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| アイテムタイプ | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2008-02-04 | |||||||
| タイトル | ||||||||
| タイトル | CFROI会計と業績評価 | |||||||
| 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 | performance evaluation | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | IRR | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | net cash receipts | |||||||
| キーワード | ||||||||
| 主題Scheme | Other | |||||||
| 主題 | real cost of capital | |||||||
| 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 | ||||||||
| 識別子Scheme | WEKO | |||||||
| 識別子 | 95424 | |||||||
| 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 Performance Evaluation | |||||||
| 抄録 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | The purpose of this paper is to understand the meaning of cash flow return on investment (CFROI) accounting and to study the characteristics and problems. CFROI accounting applies the idea of internal rate of return (IRR) to performance evaluation and corporate valuation. The characteristics and advantages of CFROI accounting are as follows. (1) CFROI accounting is a comprehensive accounting system relevant to mutual in the accounting figures. (2) CFROI accounting is the real acquisition-cost accounting and enables to period comparison and comparison between companies. (3) CFROI accounting is the investor oriented accounting. The problems of CFROI accounting are as follows. (1) CFROI accounting has average thinking and is based on the non-realistic assumption that the present cash flow is appropriate to the future cash flow. (2) CFROI accounting is the ratio in nature, there fore the increase in CFROI is not necessarily the corporate value increase in itself. | |||||||
| 書誌情報 |
經營と經濟 巻 86, 号 1, p. 39-67, 発行日 2006-06-26 |
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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 | ||||||||
| 値 | P00039-P00067 | |||||||
| 引用 | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | 經營と經濟. 2006, 86(1), p. 39-67 | |||||||
