1Dr. Apea-Bah Cyril Swithin, PhD. | 2Prof. Allan Kwasi Asante-Yeboah, PhD.
1,2School of Finance & Financial Management
Business University of Costa Rica
Email: cyrilsarah@yahoo.com
Abstract
The capital projects of the public sector organizations in Ghana (the sector), analyzed was with investment appraisal from the impact of quality planning. The theories raised are Pareto analysis, morality, ethics and the Gantt chart, for quality solutions as the quality improvement on wicked problems derived. The existence of risks and uncertainties was determined from the developed investment appraisal method, inputting the NPV and IRR. Quality assurance from capital projects decisions determined was with statistical inferences. The test statistics from chi-square failed to reject the hypothesis, of not significant, as the p-value was greater than alpha (p>α). The recommendations among others, the Juran Trilogy model of quality- planning, control, and improvement factored must be into all capital decisions. Also, in conclusion among others, quality assurance on manpower training, and the Emerging concept, as standard investment appraisal tool recommended.
Keywords: Quality Planning, Capital Budgeting, Juran Trilogy model, Public Sector Financing
