Consideration of Capital Investment Decision Making Process in Semiconductor Production Equipment Company
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- Higashi Soichiro
- Graduate School of Business Administration, KWANSEI GAKUIN University
Bibliographic Information
- Other Title
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- 半導体製造装置企業における設備投資意思決定プロセスの考察
- ハンドウタイ セイゾウ ソウチ キギョウ ニ オケル セツビ トウシ イシ ケッテイ プロセス ノ コウサツ
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Description
<p>As semiconductor manufacturing equipment company implement capital investment under the uncertainty that technology miniaturization and integration will continue due to technological innovation, corporate strategy is deeply involved in decision-making. Based on the case of Company A, a semiconductor manufacturing equipment company, I clarify the process of capital investment decision making using the framework of strategic investment decision. Then, I add capital investment model of semiconductor production equipment company by regression analysis as new perspectives, and attempt to present capital investment decision making process of semiconductor manufacturing equipment company. Also, I will clarify the problems of economic evaluation method of capital investment in traditional management accounting thinking. In addition, I present a complementary usage method of economic evaluation technique of capital investment and capital investment model by regression analysis.</p>
Journal
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- The Journal of Management Accounting, Japan
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The Journal of Management Accounting, Japan 27 (1), 3-18, 2019-03-31
The Japanese Association of Management Accounting
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Keywords
Details 詳細情報について
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- CRID
- 1390001288138533120
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- NII Article ID
- 130007650002
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- NII Book ID
- AN10538994
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- ISSN
- 24340529
- 09187863
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- NDL BIB ID
- 029694374
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL Search
- CiNii Articles
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- Abstract License Flag
- Disallowed