CFROI会計と業績評価

• 上野, 清貴

書誌事項

タイトル別名

• CFROI カイケイ ト ギョウセキ ヒョウカ
• Cash Flow Return on Investment Accounting and Performance Evaluation

抄録

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.

經營と經濟. 2006, 86(1), p. 39-67

収録刊行物

• 經營と經濟

  經營と經濟 86 (1), 39-67, 2006-06-26

  長崎 : 長崎大学経済学会

キーワード

• CFROI
• performance evaluation
• IRR
• net cash receipts
• real cost of capital

詳細情報

• CRID: 1050287297250741248
• NII論文ID: 110006425784
• NII書誌ID: AN00069150
• ISSN: 02869101
• HANDLE: 10069/9791
• NDL書誌ID: 8036537
• Web Site: https://nagasaki-u.repo.nii.ac.jp/records/22422
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I8036537
• 本文言語コード: ja
• 資料種別: departmental bulletin paper
• データソース種別:
  • IRDB
  • NDL
  • CiNii Articles
  • KAKEN