نویسنده
چکیده
عنوان مقاله [English]
In the competitive world of today, the manufacturers may not
be able to survive unless diversify the products. Producing new
products involves further investment and accordingly, applying the
options. Manufacturers make investments In strategic and
devepmental projects, or replace equipments.
Scarcity of resources and rare opportunities entail applying
technical appraisals and making rational decisions.
In this paper different types of investment as well as capital
budgeting arc explained. Finally we have considered cost - benefit
analysis in determining the projects. Financial and economic
dimensions are not neglegted.