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Strategic Business Decisions Join now to read essay Strategic Business Decisions Table of contents Executive Summary Introduction to Strategy Strategic Planning Process Performance Management Methods of Investment Appraisal 5.1 Accounting Rate of Return (ARR) 5.2 Payback Period Approach 5.3 Discounted Cash Flow 5.3.1 Net Present Value (NPV) 5.3.2 Internal Rate of Return (IRR) Conclusion References.