You are on page 1of 3

ACCA Strategic Planning -

PowerPoint PPT Presentation


Acceptability
• Financial considerations
• ROI etc.
• Profitability analysis, e.g. NPV
• Customers
• Banks
• Government
• The public
• Risk
Financial Evaluation
• Investment outflows up front and in the future
(discounted)
• Revenue inflows (discounted)
• Compare with cost of capital, target ROI/ROCE
• Shareholders objectives, e.g. target EPS
• Closing the planning gap

You might also like