Functional and Behavioral Application

Abstract
Simulation techniques have been recommended in the recent literature as vehicles for improving the analysis of the corporate capital budgeting decision. Such techniques are alleged to provide more helpful measures of both return and risk than do single‐point discounted cash flow estimates of project worth. This contention is challenged here. The conclusion is reached that the information provided by simulation is, at best, no better than is generated by the traditional single‐point present value approach and, in one very important respect, is markedly inferior.

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