Experimental and theoretical study on capital budgeting and investment decisions
| Project/Area Number |
20730298
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hokkaido University |
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Principal Investigator |
SHINODA Tomonari 北海道大学, 大学院・経済学研究科, 准教授 (50378428)
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| Project Period (FY) |
2008 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
|
| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 会計学 / 管理会計 / 投資決定 / 資本予算 / 投資意思決定 |
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| Research Abstract |
The purpose of this research is to clarify the similarities and differences between theoretical and practical approaches related to investment decision making in Japanese companies. To this end, experimental and theoretical studies involving questionnaires or interview surveys to Japanese companies were conducted. Thus, this research has clearly illustrated the capital budgeting practices in Japan and shown how Japanese companies use various economic valuation methods, for example, the theoretically superior NPV method or the inferior payback period method, for different projects depending on their types.
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Report
(6 results)
Research Products
(24 results)
