Wykorzystanie opcji rzeczywistych jako metody budżetowania kapitałowego – przegląd wybranych badań
The Use of Real Options Method in Capital Budgeting Process – Recent Research Review

Summary/Abstract: Purpose – the main purpose of this paper is a synthesis and analysis of recent research about the useof real options method in capital budgeting process.Research method – the article is based on two research methods – historical method (including all of its stages:heuristic and hermeneutic synthesis) and deduction method (in which a special case is the a priori method).Results – the result of the study is to determine the degree of use of real options as a method of capital budgetingand the formulation of proposals relating to the further research in this area.Originality/value – the results allow to draw conclusions relating to the possible directions and trends of researchin the field of real options, including their prevalence in the process of capital budgeting.

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