Capital Expenditure Analysis: An Incident Process Case.
介绍一个用于资本支出决策教学的事件过程案例，学生需自行判断信息需求、向教师索取数据并分析，案例涉及公司飞机更换的真实情境。
Abstract ABSTRACT: This paper describes an incident process case which has been used effectively as a teaching medium for a capital expenditure decision. Typically, capital budgeting problems require students only to classify data given to them as relevant or irrelevant and to manipulate data to reach an accept or reject decision. In the incident process case, however, students must (1) decide what information might be relevant, (2) present formal and informal requests to the instructor for specific data, and (3) develop these data into useful information. The decision context is the replacement of a company airplane. The case comes from a real-world situation, and the data set reflects current economic conditions. The problem encompasses relevant concepts of capital expenditure analysis and cost-volume-profit analysis. It also employs the distinction between investment and financing decisions. The unstructured setting and requirements require careful and creative thinking by students. The article contains a statement of the case, a basic data set, and a description of how the author conducts the case.