engleski

Economic Dependence Among Various Investment Projects : Accounting Approach

One of the most important criteria in classifying investment projects is economic dependence between new and existing projects. Economic dependence causes the neccessity of specific accounting information. The prerequisite of shaping incremental profit and cash flow projections is to take opportunity effects, caused by economic dependence, into account. This paper explains types of economic dependence among various investment projects and presents the results of appropriate accounting information research.

independent project; complement investment relationship; substitute investment relationship; incremental net income; incremental cash flow

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