نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، گروه حسابداری، واحدرشت، دانشگاه آزاداسلامی، رشت، ایران
2 دانشجوی دکتری، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
One of the main challenging decisions which business unit managers always face is how to choose investment projects. Capital budgeting is a process which evaluates and selects the various investment opportunities by the manager. In addition, research and development spending is expected to be a factor influencing decisions related to the budgeting of capital. Therefore, the purpose of this research is to investigate the relationship between R&D expenditures and capital budgeting methods, including net present value, payback period, return on investment and capital cost. For this purpose, 97 companies were surveyed in Tehran Stock Exchange between 1391 and 1395.
The results showed that research and development expenditures were significantly associated with capital budgeting methods, with the exception of capital cost. In general, the results indicate that research and development expenditures have affected the capital budgeting methods, which could be considered by managers in the field of management accounting.
کلیدواژهها [English]