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Maximising FM’s contribution to shareholder value Part 2: Tactics for improving the capital budgeting process ‐ and producing results

Barry Lynch (Lynch Consulting, PLLC 2487 Mt. Salem Rd, Pfafftown, NC 27040, USA; Tel: +1 336 924 1920; Fax: +1 336 924 1840; E‐mail: LynchB@ACNINC.Net)

Journal of Facilities Management

ISSN: 1472-5967

Article publication date: 1 July 2002

Abstract

Part 1 of this paper answered in the affirmative that the capital budgeting process for fixed assets can be improved (see Journal of Facilities Management, Volume One, Number One). In part 2 more than 20 improvement tactics are identified and explained. Tactics range from the simple (identifying assets that need to be written off) to the complex (tax segregation strategies). Some can be implemented by individuals (sensitivity analysis), while others (budgeting and planning software) impact all areas of an organisation. In addition to improvement tactics, a framework for improvement is outlined and potential benefits are identified.

Keywords

Citation

Lynch, B. (2002), "Maximising FM’s contribution to shareholder value Part 2: Tactics for improving the capital budgeting process ‐ and producing results", Journal of Facilities Management, Vol. 1 No. 3, pp. 222-226. https://doi.org/10.1108/14725960310808006

Publisher

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MCB UP Ltd

Copyright © 2002, MCB UP Limited