The Continuing Increase in the Use of Sophisticated Capital Budgeting Techniques
报告了1960年至1980年间行业资本预算技术变化的多次调查，发现复杂技术的使用增加伴随着受访者对预算程序满意度的显著提升。
This article reports on several surveys which examine the changes in industry capital budgeting techniques which have occurred between 1960 and 1980. It reveals that the increased use of sophisticated capital budgeting techniques has been accompanied by a substantial increase in respondent satisfaction with their capital budgeting procedures.