capital budgeting


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capital budgeting

[′kap·ət·əl ′bəj·əd·iŋ]
(industrial engineering)
Planning the most effective use of resources to obtain the highest possible level of sustained profits.
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Capital budgeting is the planning, evaluation and selection of investment projects that have yield in long term period.
This article provides an overview of the capital budgeting process.
Shapiro's most recent finance textbook represents an introductory overview of the capital budgeting problem, i.
Capital budgeting encompasses all steps and processes involved in planning and programming expenditures for ventures (projects, campaigns, etc.
The need for relevant information and analysis of capital budgeting alternatives has inspired the evolution of a series of models to assist firms in making the "best" allocation of resources.
An investigation of existing texts shows that a number of differences exist in the treatment of debt for capital budgeting purposes in each discipline.
Internalizing a service in a staff-model health maintenance organization that is currently being performed by contracted external providers is an issue that needs to be carefully considered and should be part of the capital budgeting process.
As the first step in doing that, we'll have to take the states' capital budgeting scheme one step further.
Major innovations since 1930 in the theory and presentation of capital budgeting concepts have involved expanding the DCF calculus to include all relevant cost and revenue flows, since the selection of cash flows included and the discount rates used can dramatically affect the outcome of the analysis.
IRVING, Texas -- The hospital capital budgeting process is often a time-consuming venture that requires department managers to conduct their own research, estimate costs and manually place data into Excel spreadsheets to submit to the hospital's chief financial officer.
Unfortunately, most public finance books dedicate only a couple of chapters to capital budgeting and debt management.
They will also be able to develop and evaluate project proposals as part of a capital budgeting process.

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