Constant Growth And Development assignment [4]
论文作者:英语论文论文属性:议论文 Argument Essay登出时间:2015-08-31编辑:Karlie点击率:15906
论文字数:3250论文编号:org201507291818373955语种:英语 English地区:加拿大价格:免费论文
关键词:Financial managementproject appraisalManagement accounting
摘要:本论文主要阐述了可持续发展的重要性,在现代化和商业活动的影响下,全球环境已经遭受到不同程度的破坏,因此我们必须重视环境问题,把可持续发展作为首要目标。
ry year (CBN, 2009). Inflation rate in Nigeria increases, therefore oil product price will also appreciate.
INTERNAL RATE OF RETURN (IRR) 内部收益率(IRR)
IRR is a very important technique that influences the decision making as to whether or not an investment should be approved. It is interested in projects whose IRR are greater than the target rate of return. It also considers time value for money (ACCA, 2008). In order to have precision in calculating the IRR similar steps will be taken as how the NPV was sorted. However, it will require calculations at two different stages (NPV1 and NPV2) with two different DFs and normally both DFs should be greater than the DF used to determine the NPV. Finally the IRR formula will then be applied.
NON - FINANCIAL FACTORS 非财务因素
The key purpose of an environmental initiative according to Sheldon and Yoxon (2003) is to reduce environmental impacts of an organisation in ways which makes business sense. The direct result of this provides organisations with benefits which include the use of alternative source of energy to increase in an organisation's efficiency, thus providing the organisation with a competitive edge. In addition, it ensures compliance with environmental regulations and increases organisation understands of how its activities impact the environment (Brady, 2006). PPMC has a lot to benefit apart from the financial savings. The organisation will be contributing its own quota towards achieving sustainability. This will result in environmental performance improvement through the initiative of purchasing brand new cars to reduce or stop carbon emissions. The initiative will reduce pollution, minimise waste, protect the natural environment and provide better corporate social responsibility as well as good corporate image to the organisation. Furthermore, status of the company's reputation will be upgraded as it is encouraging green environment and legal compliance (Aslaksen & Synnedstvedt, 2003). It will also assists in the implementation of environmental policy, while improving compliance with legislation and corporate image (Sheldon & Yoxon, 2003).
Moreover, PPMC will demonstrate good operations within a safe and clean environment thereby creating a friendly environment for staff and the public (Edward, 2004). This will help sort out social matters and improve health and safety. Since, the electric cars have a highly improved safety measures that could provide ways of pollution control to protect the people and their environment (Edward, 2004). The company could also benefit from changes within the organisation, by delivering this environmental initiative that deals with environmental impacts such as climate change and global warming caused by their emissions (Murray, 2003). In addition, it will support the company to identify and minimise its impacts on the environment so as to enhance its corporate social responsibilities through the use of an alternative source of energy. This will not only promote their business environment but will promote the global environment at large. Purchasing the zero emission vehicles will pave way for the organisation to achieve sustainable development since it is a
strategy that could consider maximum utility of resources. In addition, the project is not aimed at profit making but returning of initial investment.
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