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This book is the result of over a decade´s research work. Its aim is to describe the investment decision-preparation processes adopted by manufacturing companies and to present capital budgeting methods preferred by decision-makers in their everyday practices. The book investigates these processes and methods from the corporate management aspect. It presents not only a theoretical overview, but also provides managers, decision-makers, experts, consultants, different organisations that provide assistance to professionals and non-professional in their activities, researchers, scholars, and all others interested in preparing investment decisions with a clearer understanding of investment processes. Potential target groups are the new generation of entrepreneurs or ´second´ starters with great potential who can benefit from understanding the methods of economic efficiency calculations of projects adapting the best corporate practices. Apart from company executives, experts and organisations, supporting business activities can also benefit from the book. It contains recommendations for academics and provides assisstance in identifying sophisticated and up-to-date teaching materials.

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The author is associate professor at the Institute of Business Sciences, University of Miskolc. Her area of research interest has been factors affecting corporate management and processes of decision-preparation since 2003. She defended her PHD thesis in 2014. Its topic was investment decision-preparation processes and capital budgeting methods.

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