Financial model of investments to fixed assets

Erika Beniušytė; Aurelija Zonienė

doi:10.15388/batp.2014.No16.10

Articles

Erika Beniušytė

Klaipeda State University of Applied Sciences, Lithuania

Aurelija Zonienė

Klaipeda State University of Applied Sciences, Lithuania

Published 2014-12-19

https://doi.org/10.15388/batp.2014.No16.10

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Keywords

investments
fixed assets
model

How to Cite

Beniušytė, E. and Zonienė, A. (2014) “Financial model of investments to fixed assets”, Buhalterinės apskaitos teorija ir praktika, (16), pp. 105–113. doi:10.15388/batp.2014.No16.10.

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Abstract

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.

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