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Maximising FM’s contribution to shareholder value Part 2: Tactics for improving the capital budgeting process ‐ and producing results

Maximising FM’s contribution to shareholder value Part 2: Tactics for improving the capital... Part 1 of this paper answered in the affirmative that the capital budgeting process for fixed assets can be improved (see Journal of Facilities Management , Volume One, Number One). In part 2 more than 20 improvement tactics are identified and explained. Tactics range from the simple (identifying assets that need to be written off) to the complex (tax segregation strategies). Some can be implemented by individuals (sensitivity analysis), while others (budgeting and planning software) impact all areas of an organisation. In addition to improvement tactics, a framework for improvement is outlined and potential benefits are identified. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Facilities Management Emerald Publishing

Maximising FM’s contribution to shareholder value Part 2: Tactics for improving the capital budgeting process ‐ and producing results

Journal of Facilities Management , Volume 1 (3): 5 – Jul 1, 2002

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Publisher
Emerald Publishing
Copyright
Copyright © 2002 MCB UP Ltd. All rights reserved.
ISSN
1472-5967
DOI
10.1108/14725960310808006
Publisher site
See Article on Publisher Site

Abstract

Part 1 of this paper answered in the affirmative that the capital budgeting process for fixed assets can be improved (see Journal of Facilities Management , Volume One, Number One). In part 2 more than 20 improvement tactics are identified and explained. Tactics range from the simple (identifying assets that need to be written off) to the complex (tax segregation strategies). Some can be implemented by individuals (sensitivity analysis), while others (budgeting and planning software) impact all areas of an organisation. In addition to improvement tactics, a framework for improvement is outlined and potential benefits are identified.

Journal

Journal of Facilities ManagementEmerald Publishing

Published: Jul 1, 2002

Keywords: Capital budgeting; Planning; Facility management

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