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タイトル: CFROI会計と業績評価
その他のタイトル: Cash Flow Return on Investment Accounting and Performance Evaluation
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2006年 6月26日
引用: 經營と經濟. 2006, 86(1), p. 39-67
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.
キーワード: CFROI / performance evaluation / IRR / net cash receipts / real cost of capital
URI: http://hdl.handle.net/10069/9791
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第86巻 第1号

引用URI : http://hdl.handle.net/10069/9791



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