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Capital Budgeting and Decision Making: Concept, Need, Practical Applicability, Process of Capital Budgeting Decisions
Capital Budgeting and Decision Making: Concept, Need, Practical Applicability, Process of Capital Budgeting Decisions
Capital Budgeting and Decision Making: Concept, Need, Practical Applicability, Process of Capital Budgeting Decisions
Importance
Irreversible
Large Funds
Involved Long Term
goals
EXAMPLE
Year 0 1 2 3 4
Project X (11) 6 2 1 5
Project Y (10) 1 1 2 10
MEASURES FOR CONTROL
OF CAPITAL EXPENDITURE
Budget
Follow
Funds
Up
Variance
Control
TOOLS OF CEC
Technical
Performance
Performance
Index
Management
Post Earned
Completion Value
Audit Method