Strateginės analizės įrankiai vertinant investicijas

Abstract

Even careful financial analysis tools cannot capture all of the strategic dimen- ions of investment projects as many of them are not capable to quantification. Researchers have looked for other analysis tools that help decision-makers to incorporate these very important aspects. Two important ways are used for developing and using alternative strategic investment appraisal techniques. The first incorporates strategic project benefits, which are examined together with enterprise strategy management. Fuzzy set theory and the analytic hierarchy process (AHP) fit into this category. The second involves drawing on analytical frameworks that can use financial, risk analysis and (or) other strategic benefits, technology fields. In this paper Balanced Scorecard, strategic cost management (SC.'M) and technology roadmaping are presented to show a link beetween strategic dimentions and project appraisal.