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  • Capital Budgeting and Decision Making: Concept, Need, Practical Applicability, Process of Capital Budgeting Decisions

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    Niranjan Kulkarni
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    Concept, Need, Practical Applicability of Capital Budgeting, Capital Expenditure Decisions, Process of Capital Budgeting Decisions (Pre-sanction, Operational and Post-sanction Controls) Tools and Techniques of Capital Expenditure Control: Performance Index, Technical Performance Measurement, Post Completion Audit

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    Capital Budgeting and Decision making

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    Concept, Need, Practical Applicability of Capital Budgeting, Capital Expenditure Decisions, Process of Capital Budgeting Decisions (Pre-sanction, Operational and Post-sanction Controls) Tools and Techniques of Capital Expenditure Control: Performance Index, Technical Performance Measurement, Post Completion Audit

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    8 views5 pages

    Capital Budgeting and Decision Making: Concept, Need, Practical Applicability, Process of Capital Budgeting Decisions

    Uploaded by

    Niranjan Kulkarni
    Concept, Need, Practical Applicability of Capital Budgeting, Capital Expenditure Decisions, Process of Capital Budgeting Decisions (Pre-sanction, Operational and Post-sanction Controls) Tools and Techniques of Capital Expenditure Control: Performance Index, Technical Performance Measurement, Post Completion Audit

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    of 5

    CAPITAL BUDGETING Concept, Need, Practical

    Applicability, Process of Capital


    AND DECISION MAKING Budgeting Decisions
    CONCEPT & IMPORTANCE
    Investment
    Transfer of Decision
    Information
    Wealth
    Maximization
    Controlling
    Expenditure

    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

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