Cost of Capital Net Present Value Operations Proposal 
Harvard Business Review
APRIL 9, 2015
Income statements almost always include an allowance for depreciation of capital assets. That statement records cash generated by a company’s operations and cash spent on those operations; cash spent on capital assets (and cash generated by the sale of capital assets); and cash received from, or paid to, lenders and shareholders.
Harvard Business Review
NOVEMBER 25, 2013
CFOs are more interested in capital investment estimates, net present values, and a clear outline of the trade-offs of any investment. Marketing KPIs that don’t directly address shareholder value and the company’s objectives don’t tell the CMO or the CFO where marketing efforts are having the most impact.
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