IMPROVING THE METHODOLOGY OF ACCOUNTING FOR THE TECHNOLOGICAL OBSOLESCENCE FACTOR IN THE MANAGEMENT OF INVESTMENT PROJECTS IN THE TEXTILE INDUSTRY
Abstract
This thesis scientifically improved the methodology for accounting for technological obsolescence in textile industry investment project management. The study integrated technology monitoring, measurement of obsolescence intensity, adjustment of economic asset life, and reassessment of discounted project value. A decision model based on a composite coefficient, critical threshold, and adjusted NPV was developed. The findings showed that the approach enabled more accurate assessment of technological risks, better timing of modernization, and stronger investment efficiency.
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