RT Generic
T1 Capital budgeting and flexible manufacturing
A1 Álvarez, María José
A2 Universidad Carlos III de Madrid. Departamento de Economía de la Empresa, 
AB The lack of measurement and evaluation of flexible manufacturing possibilities seriously handicaps the appraisal and justification of investments in flexible technologies. It is the goal of this paper to formulate a comprehensive definition of manufacturing flexibility which can be explicitly translated into economic and financial variables. Further translation is based upon the financial instruments of cash budgeting and capital budgeting. The sensitivity of the economic and financial variables to shifts in manufacturing/operational flexibility will be discussed from a theoretical point of view. It is concluded that operative variables for flexible technologies can become indicators of economic and financial aspects.
YR 1993
FD 1993-07
LK https://hdl.handle.net/10016/7080
UL https://hdl.handle.net/10016/7080
LA eng
DS e-Archivo
RD 20 may. 2024