Difference between revisions of "Capital budgeting"

Revision as of 18:43, 9 July 2020

Capital budgeting is the whole process of analyzing projects and deciding whether they should be included in the capital budget.

Capital budgeting. The whole process of analyzing projects and deciding whether they should be included in the capital budget.

Capital budgeting. The process of planning expenditures on assets with cash flows that are expected to extend beyond 1 year.

Capital budgeting. An accounting procedure that measures both assets and liabilities.

According to Cost Accounting by Horngren, Datar, Rajan (14th edition), Capital budgeting. The making of long-run planning decisions for investments in projects.

Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.

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 According to [[Macroeconomics by Mankiw (7th edition)]],
 :[[Capital budgeting]]. An accounting procedure that measures both assets and liabilities.
+According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]],
+[[Capital budgeting]]. The making of long-run planning decisions for investments in projects.
 ==Related concepts==
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 *[[Introduction to Financial Management]].
-[[Category: Financial Management]][[Category: Articles]][[Category: Economics]]
+[[Category: Financial Management]][[Category: Articles]][[Category: Economics]][[Category: Accounting]]