This study aimed to determine the factors affecting the investment in the fixed assets in a sample of companies in the industrial sector. Also, the study examined the differences between subsectors (food and construction sectors) which are the factors investigated in this study as investments in the fixed assets. The study used a descriptive approach in collecting data by using a questionnaire were distributed on production, finance and general managers of industrial companies. The findings of the study indicate that there is a statistically positive impact of level of Technology, Cash flows and Investment Policies of investment on the investment of fixed assets. Also, there is an inverse impact of growth rate on the investment of fixed assets. Finally, there is no any association between active market, tax advantages and external suppliers and the investment of fixed assets. On the level of two subsectors, there are different results in the association between independent variables and the investment of fixed assets in the construction sector which lay mainly in growth rate, active market and tax advantages. However, the differences in the food sector involved the level of Technology and Cash flows in much larger extant. The study provides some recomendtions for increasing the level of investment in fixed assets in food and construction sectors where it is expected to improve the levels of success of industrial companies in general by this increase.
K. Al Ani, Mawih Dr and H. Al Yafai, Fatima Dr
"Determinants of the Investment in the Fixed Assets:
An Empirical Study from Manager’s Viewpoint in a Sample of Industrial Companies in Dhofar, Sultanate of Oman,"
Arab Journal of Administration المجلة العربية للإدارة: Vol. 36
, Article 28.
Available at: https://digitalcommons.aaru.edu.jo/aja/vol36/iss2/28