Original Research

'n Verdediging van die Terugverdienperiode-metode as 'n Beoordelingsmaatstaf by Kapitaalinvesteringsprojekte

I. J. Lambrechts
South African Journal of Business Management | Vol 3, No 4 | a3716 | DOI: https://doi.org/10.4102/sajbm.v3i4.3716 | © 2022 I. J. Lambrechts | This work is licensed under CC Attribution 4.0
Submitted: 26 October 2022 | Published: 30 November 1972

About the author(s)

I. J. Lambrechts, Bedryfsekonomie, Universiteit van Stellenbosch, South Africa

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Abstract

The evaluation of capital investment projects is one of the main pillars of company profitability. The financial evaluation of projects by the recoupment-period method is universally accepted, but is however often subject to severe criticism.

This article gives an intensive analysis of the recoupment-perlod method, and indicates the correct methods which should be applied to achieve optimum results.


Keywords

Terugverdienperiode-metode (TV-metode); beoordelingsmaatstaf; kapitaalinvesteringsprojekte; kapitaal vergoeding

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