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Cost-Benefit Analysis: Basic Tool In Making Decisions Related To Investment Projects

Author

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  • Magdalena DANESCU DUTA

    (Valahia University, Targoviste, Romania)

Abstract

The scientific approach aims to address the value of cost-benefit analysis of an investment project, namely environmental equipment and machinery to reduce the “environmental footprint†of the company. The approach was made in view of the opportunity for SMEs to access non-reimbursable external financing provided by the EU, under the conditions of ensuring their own co-financing/ contribution from borrowed sources. Through this analysis, the hypothesis was validated according to which the need for financing of SMEs and especially of grants, demonstrates the reactivity of the public administration to their needs.

Suggested Citation

  • Magdalena DANESCU DUTA, 2021. "Cost-Benefit Analysis: Basic Tool In Making Decisions Related To Investment Projects," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 62(2), pages 146-161, June.
    • Handle: RePEc:ath:journl:v:62s:y:2021:i:2:p:146-161
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    More about this item

    Keywords

    cost-benefit analysis; tangible fixed assets; SMEs; non-reimbursable financing; investments;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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