Woodward, David, Morris, Mel and Jones, Chris
Option appraisal in the NHS. Part 2
Management Accounting, 69, (2), .
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In this sequel to the last month's article on NHS capital acquisition procedures and the use of lifecycle costing techniques, David Woodward, Mel Morris and Chris Jones discuss how such techniques enable the lilfetime financial consequences of asset ownership to be assessed against a variety of assumptions, leading to optimum asset acquisition decisions.
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