Open AccessInvesticijų į ilgalaikį turtą finansinio pagrindimo modelis
Author(s) -
Erika Beniušytė,
Aurelija Zonienė
Publication year - 2014
Publication title -
buhalterinės apskaitos teorija ir praktika/buhalterinės apskaitos teorija ir praktika
Language(s) - English
Resource type - Journals
eISSN - 2538-8762
pISSN - 1822-8682
DOI - 10.15388/batp.2014.no16.10
Subject(s) - fixed asset , working capital , weighted average return on assets , business , assets under management , fixed investment , return on assets , finance , fixed income , alternative investment , investment (military) , fixed cost , fixed effects model , economics , market liquidity , accounting , panel data , microeconomics , econometrics , bond , production (economics) , law , profitability index , profit (economics) , financial capital , political science , politics , capital formation
The analysis of the investments to fixed assets revealed that there is no common system in evaluation of investments to fixed assets. The financial model of investments to fixed assets is recommended. The model consists of these stages: 1) the need determination of investments in fixed assets; 2) financing sources selection of the investments in fixed assets; 3) the calculation of financial benefits of the investments in fixed assets; 4) risk identification of the investment in fixed assets; 5) decision making.