Бюджетирование: самоучитель. Денис Шевчук

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совершать инвестиции/дезинвестиции. Из-за формального толкования термина многие предприятия допустили ошибку и завели у себя подразделения, занимающиеся инвестициями (или назвали имеющиеся), которым был придан статус центра инвестиций. Как можно догадаться, ни за какую эффективность инвестиций реально такие отделы ответить не могут (они только рассчитывают инвестиционные проекты, могут привлекать средства, могут их распределять). Таким образом, предприятие, возможно, контролирует эффективность своих вложений в инвестпроекты, но не несет ответственности и не контролирует эффективность использования всего своего капитала, заключенного, в том числе, в основные средства.

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