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Barriers of Real Options Penetration into the Capital Budgeting Processes of Czech Companies

机译:捷克公司的资本预算过程中的实物期权渗透障碍

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摘要

Paper deals with topic of capital budgeting methods that are currently used by Czech companies. The main aim of a paper is to analyse and propose successful implementation of real options into the value creation processes where other performance measures and concepts are used in their mutual synergy. Research is based on results of analysis that strived to find out the structure of currently used capital budgeting methods, managerial concepts and other important perspectives of competitiveness within a group of Czech companies. Supporting goal is to analyse and identify the barriers in penetration of real options to capital budgeting processes of Czech companies.
机译:本文讨论了捷克公司目前使用的资本预算方法主题。论文的主要目的是分析并提出将实物期权成功实施到价值创造过程中的过程,在这些过程中,其他绩效指标和概念可以相互促进。研究基于分析结果,力求找出一组捷克公司内部当前使用的资本预算方法的结构,管理理念和其他重要的竞争力观。支持目标是分析并确定在捷克公司的资本预算过程中,实物期权的渗透障碍。

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