Analysing technology investments—from NPV to Strategic Cost Management (SCM)
通过美国案例，展示传统净现值法在评估新制造技术投资时的局限，并说明战略成本管理框架如何通过明确的战略分析弥补这一不足。
This paper considers the very difficult managerial challenge of evaluating potential investments in new manufacturing technology. A U.S. based case study is used to demonstrate the limitations of the conventional NPV framework and to demonstrate the role of explicit strategic analysis through the SCM framework.