专家系统资本预算

[1991] Proceedings of the IEEE/ACM International Conference on Developing and Managing Expert System Programs Pub Date : 1991-09-30 DOI:10.1109/DMESP.1991.171725

J. Griesser

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引用次数: 0

摘要

从管理的角度讨论了高技术创新(专家系统技术)的资本预算效应和成本合理性。审查与资助和支持高技术创新有关的预算战略。国防财政和会计服务-克利夫兰中心(DFAS-CL)专家系统项目使用最新开发的专家系统“COSTER”，从平均收益率、回收期、内部收益率(IRR)、修正内部收益率(MIRR)、会计收益率(ARR)和净现值(NPV)的角度进行了审查。

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Expert systems capital budgeting

The capital budgeting effects and cost justification of a high-technology innovation (expert system technology) are discussed from a managerial perspective. Budgeting strategies are reviewed as they relate to funding and support for high-technology innovations. The Defense Finance and Accounting Service-Cleveland Center (DFAS-CL) Expert System Program is reviewed from the points of view of average rate of return, payback, internal rate of return (IRR), modified internal rate of return (MIRR), accounting rate of return (ARR) and net present value (NPV) using the recently developed expert system 'COSTER'.<>

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[1991] Proceedings of the IEEE/ACM International Conference on Developing and Managing Expert System Programs

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