Thorogood Reports Series Read Description

Evaluating and Monitoring Strategies

The Pivotal Role of the Cost of Capital

Spiral bound
June 1997
More details
  • Publisher
  • Published
    27th June 1997
  • ISBN 9781854180889
  • Language English
  • Pages 109 pp.
  • Size 8.25" x 11.75"

David Allen addresses the problems faced by UK enterprises in evaluating proposals involving an investment now, for a return in future years, or a disinvestment leading to lower future returns. He seeks to bridge the gap between theory and practice as applied to balancing the desired rate of return against the desired rate of growth

1. Origins
2. The time value of money
3. Uncertainty and risk
4. The link with cash flow
5. International aspects
6. In conclusion

David Allen

David Allen , CBE, M Phil, FCMA, JdipMA, FCIS, FRSA, is Chairman of Strategic Financial Management Ltd. He is a past president of the Chartered Institute of Management Accountants, and a past chairman of the Financial and Management Accounting Committee of the International Federation of Accountants.