Companies that want to grow their activity must decide on which investment projects to focus. Investment in financial terms, represents a use of capital that at the end of the investment wants to obtain a profitability. Following the investment, the company hopes that both its volume and...

According to the logics of the efficient capital investment, the management of the investment of the saving capital in the company’s assets must conclude, on the end of the financial year, with a plus of real value (NPV 0). From this point of view, in this paper we suggest the usage of an...