capitalbudgeting(ppt47)英文版-it-預(yù)覽頁
【正文】 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 5 Define and use whatif and sensitivity analysis in capital budgeting including strategic considerations in capital budgeting. 8 39 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Whatif and Sensitivity Analysis ?Whatif analysis is the process of varying the assumptions underlying a forecasting model to determine the effects of those assumptions on the forecasted amounts. ?Sensitivity analysis is the process of varying the assumptions underlying a decision to determine the decision’s sensitivity to those assumptions. 8 40 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Whatif and Sensitivity Analysis ?Why are whatif and sensitivity analyses important tools? ?They allow decision makers to estimate the opportunity cost of the imperfect information upon which decisions are based. 8 41 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Strategic Considerations ?Strategic benefits reflect the enhanced revenue and profit potential that derive from some attribute or longterm asset. ?What are some strategic benefits provided by longterm assets? 8 42 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Strategic Considerations 1 They allow an anization to make goods or deliver a service that petitors cannot. 2 They support improving product quality by reducing the potential to make mistakes. 3 They help shorten the cycle time needed to make the product. 8 43 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 6 Use postimplementation audits in capital budgeting. 8 44 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Postimplementation Audits and Capital Budgeting ?A postimplementation audit of the capital budgeting decision is revisiting the decision to purchase a longlived asset. ?It is an opportunity to reevaluate a past decision by paring expected and actual inflows and outflows. 8 45 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Postimplementation Audits and Capital Budgeting ?What are some benefits of postimplementation audits? ?Planners can avoid future mistakes. ?By paring estimates with results, planners can determine why their estimates were incorrect. 8 46 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Postimplementation Audits and Capital Budgeting ?Rewards can be given to those who make good capital budgeting decisions. ?It controls planners. ?If the audit is not done, there are no controls on planners who might be tempted to inflate the benefits in order to get their projects approved. 8 47 ? 2020 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young End of Chapter
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