Article: Financial analysis and strategic decisions in technological investments: a case study on innovation projects Journal: International Journal of Services Operations and Informatics (IJSOI) 2025 Vol.13 No.2/3/4 pp.416 - 435 Abstract: In the last decade, educational technologies have transformed teaching methods, enhancing quality and fostering a collaborative environment. Simulation laboratories, such as the one proposed in a Dental School in Canada, allow for applying theoretical knowledge in practical scenarios, optimising the use of facilities and improving student training. However, projects of this scale require a thorough financial evaluation. In this study, the financial feasibility of the dental laboratory was analysed using investment criteria and risk analysis. Overly optimistic projections were found, leading to a reassessment of the project. Three scenarios were presented, with the conservative one showing the highest feasibility, a positive net present value, and an adequate internal rate of return. The sensitivity analysis indicated certain risks but also demonstrated that, with appropriate strategies and continuous monitoring, the project could achieve long-term profitability. Inderscience Publishers - linking academia, business and industry through research

Title: Financial analysis and strategic decisions in technological investments: a case study on innovation projects

Authors: Diego Arciniegas-Ortega; Dayanis García-Hurtado; Carmen-María Queiro-Ameijeiras; Sofia Aparisi-Torrijo

Addresses: Department of Business Organization, Universitat Politècnica de València, 46022, Valencia, Spain ' Department of Business Organization, Universitat Politècnica de València, 46022, Valencia, Spain ' Faculty of Social and Legal Sciences, Valencia International University, 46022, Spain ' Department of Business Organization, UniversitatPolitècnica de València, 46022, Valencia, Spain

Abstract: In the last decade, educational technologies have transformed teaching methods, enhancing quality and fostering a collaborative environment. Simulation laboratories, such as the one proposed in a Dental School in Canada, allow for applying theoretical knowledge in practical scenarios, optimising the use of facilities and improving student training. However, projects of this scale require a thorough financial evaluation. In this study, the financial feasibility of the dental laboratory was analysed using investment criteria and risk analysis. Overly optimistic projections were found, leading to a reassessment of the project. Three scenarios were presented, with the conservative one showing the highest feasibility, a positive net present value, and an adequate internal rate of return. The sensitivity analysis indicated certain risks but also demonstrated that, with appropriate strategies and continuous monitoring, the project could achieve long-term profitability.

Keywords: financial analysis; strategic decisions; technological investments; innovation projects; investment evaluation; risk analysis; project feasibility.

DOI: 10.1504/IJSOI.2025.152340

International Journal of Services Operations and Informatics, 2025 Vol.13 No.2/3/4, pp.416 - 435

Received: 17 Mar 2025
Accepted: 15 Sep 2025
Published online: 16 Mar 2026 *

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Title: Financial analysis and strategic decisions in technological investments: a case study on innovation projects

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