Such assumptions might involve, for example, the level of demand over the next few months, the cost of capital, achievable production rates ... Many credit the electronic spreadsheet as the invention ...
Luehrman, Timothy A., and Joel L. Heilprin. "Midland Energy Resources, Inc.: Cost of Capital, Spreadsheet for Students (Brief Case)." Harvard Business School ...
Viceira, Luis M., and Joel L. Heilprin. "Nextel Peru: Emerging Market Cost of Capital, Spreadsheet for Instructors (Brief Case)." Harvard Business School Spreadsheet Supplement 516-519, December 2015.