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[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-3

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-4

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-5

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-6

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-7

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-8

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-9

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-10

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-11

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-12

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-13

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-14

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-15

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-16

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-17

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-18

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-19

[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack-20

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레포트 > 경제경영계열
2011.03.09
37페이지 / ppt
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[회계이론] 자본예산(Capital Budgeting)Capital Rationing and Organizational Slack에 대한 자료입니다.

1.Introduction

2.The Literature

3.Model Formulation

4.Example and Discussion

5.Summary and Conclusion

본문내용

논문 목적:

-To reconcile three stylized facts about resource allocation
in firms(capital budgeting).
-To show that they are related to the presence of asymmetric
information among the members of the firm.

The Facts of interest are:

-1. The existence of organizational slack
-2. The “rationing” of resources within organizations
-3. The “cut off rate” for accepting projects
> the market rate of interest

Organizational slack

-The excess of resources allocated over the minimum necessary
to accomplish the tasks assigned.

Resource rationing (Capital Rationing)

-The under-allocation of resources.
-Resources are rationed when an increase in the amount
allocated could generate revenues in excess of its cost.

Rationing and slack are both manifestations of ex post inefficiencies.
These can occur in ex ante efficient organizational designs
when asymmetric information is present.

= The amount borrowed by the manager
= The amount to be repaid to the owner

The Owner sets , as the internal interest rate, and sets a limit of
on the amount that the manager can borrow.
수익률이 보다 높으면 을 빌리고, 아니면 빌리지 않음.
The optimal transfer price is an inflated market price as HKR(1982)

#Capital #자본예산 #회계이론 #Rationing

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