PPT-Session 8: Capital Budgeting

Andrew Blazey and Ana Maria Ruiz Public Governance Directorate 15th Annual Meeting of OECDCESEE Senior Budget Officials 45 July 2019 Minsk Belarus Budgeting and Public Expenditure Division. MODULE 2 Capital Budgeting is a project selection exercise performed by the business enterprise. Capital budgeting uses the concept Capital budgeting uses tools such value, internal rate of return Gary Perdew. St. Lucie County Fire District. Overview. What is Budgeting?. Importance. Public . vs. Private . Policies. Budget Cycle. Language. Revenues. Fund Balance. Expenditures. Reports & Monitoring. MODULE 2 Capital Budgeting is a project selection exercise performed by the business enterprise. Capital budgeting uses the concept Capital budgeting uses tools such value, internal rate of return and Other Special Issues . 13. 13. .1. . Describe the capital budgeting process and explain its importance to corporate strategy.. 13. .2. . Identify and apply the main tools used to evaluate investments.. (. Eun. and . Resnick. chapter 18). Identify the . size. and . timing. of all relevant cash flows on a time line.. Identify the . riskiness. of the cash flows to determine the appropriate discount rate.. of North Florida. All rights reserved. . Capital Budgeting. Managerial Accounting. Prepared by Diane Tanner. University of North Florida. Chapter 12. Capital Budgeting Decisions. What are . capital budgeting decisions?. 1. Multinational Capital Budgeting. Extension of the domestic capital budgeting analysis to evaluate a Greenfield foreign project. Distinctions between the project viewpoint & the parent viewpoint when analyzing a potential foreign investment. Capital . Budgeting. Capital . budgeting is the making of long-run. planning decisions for investments in. projects and programs.. It . is a decision-making and control tool that. focuses primarily on projects or programs. . October 6, 2003. David Hackworth. Industrial Engineering Deptartment. University of Pittsburgh. One Parent Company –. Three (3) Subsidiaries . Question: How to allocate limited Capital Budget $?. 8/23/12. Module 3: Session . 1. . By the end of the training participants will be able to explain and execute the following:. To understand the role of a budget in business management. To relate annual budgets to the business plan. Dr. James Mathew. Long term Investment Decisions (Capital Budgeting Decisions). The investment decisions of a firm are generally known as capital budgeting or capital expenditure decisions.. Capital budgeting decision may be defined as the firm’s... Semester. Unit-6. Capital Expenditure Decisions-I. Prepared by RAJA PAUL. Capital Expenditure Decisions-I. Concept and Meaning:. Capital-Expenditure decisions or Capital Budgeting may be defined as the decision-making process by which firms... 8/1/12. Module 1: Session 9. 1. Recognize the capital needs of a growing construction business. Identify alternative means of capitalizing the business. Understand gearing effect on risk and profitability. Nature/ Significance of Capital Budgeting Decisions. Purchase of a long-term capital assets with the objective to generate return. Involvement of huge funds. Irreversible. Long-term profitability/risk.