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Revenue Requirement Analysis with Working Capital Changes: A Tutorial

 

作者: G. T. Stevens,  

 

期刊: The Engineering Economist  （Taylor Available online 1986）
卷期: Volume 32, issue 1  

页码: 1-16

 

ISSN:0013-791X

 

年代: 1986

 

DOI:10.1080/00137918608902949

 

出版商: Taylor & Francis Group

 

数据来源: Taylor

 

摘要:

This paper provides an explicit method for including working capital changes in minimum annual revenue requirement analysis. It also shows the equivalence of cash flow and revenue requirement approaches when working capital changes are included in the analysis of capital expenditures.

 

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