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Pre-decision control procedures as a condition for achieving the purpose of investment

Dwojak Łukasz

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2020

z. 149

131--142

Research background: Existence and development of companies strongly depend on their investments spending including capex expenditures. Regardless of scale of expenses an investment project should be analysed with regard to the risks involved, calculation of amount to be spent and probability of achieving expected effects. To realize this objective in a smooth and effective way a company should possess and use in practice procedures for analysis of investments projects – pre-decision control procedures. Purpose of the article: The aim of the presented paper is to show the advantages of possession by companies the procedures for analysis of investment projects and necessity for their usage in case of preparing a new investment. Even the simplest procedure enables to define potential risks which can occur in time. In addition, such a procedure allows to analyse technical, financial and personnel issues related to introducing a new technology and purchasing machinery equipment. Methods: The research method applied for preparing this article has been based on a survey addressed to business owners, financial managers and other persons involved in the process of analysis and acceptance of investment decisions in business units. The paper presents results of empirical research carried out by companies, mainly from Silesia region. The theoretical part is based on literature analyses. Findings & Value added: The empirical research did not confirm that companies using pre-decision control procedures for investment projects achieve their business and financial objectives more often than companies which do not have such procedures.