談固定資產(chǎn)投資的管理審計
發(fā)布時間:2018-04-03 01:09
本文選題:固定資產(chǎn) 切入點:投資 出處:《會計之友》2011年34期
【摘要】:固定資產(chǎn)的投資是一種長期性的戰(zhàn)略決策,為了控制投資成本,規(guī)避風(fēng)險,提高資金的使用效率,投資前應(yīng)根據(jù)投資種類及投資所處的環(huán)境因素,運(yùn)用適當(dāng)?shù)臎Q策法對各方案的投資風(fēng)險、成本和收益進(jìn)行分析、比較,選出風(fēng)險小、成本少、收益大的方案進(jìn)行投資。
[Abstract]:Investment in fixed assets is a long-term strategic decision. In order to control the cost of investment, avoid risks and improve the efficiency of the use of funds, the investment should be based on the type of investment and the environmental factors in which the investment is located.The investment risk, cost and income of each scheme are analyzed by appropriate decision method. By comparison, the scheme with small risk, low cost and large income is selected for investment.
【作者單位】: 襄樊學(xué)院管理學(xué)院;湖北經(jīng)濟(jì)學(xué)院會計學(xué)院;
【分類號】:F239.6;F224
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 張來斌;陳U,
本文編號:1702929
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