1995 | OriginalPaper | Buchkapitel
Capital Budgeting
verfasst von : P. Stevens, B. Kriefman
Erschienen in: Work Out Accounting A Level
Verlag: Macmillan Education UK
Enthalten in: Professional Book Archive
Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.
Wählen Sie Textabschnitte aus um mit Künstlicher Intelligenz passenden Patente zu finden. powered by
Markieren Sie Textabschnitte, um KI-gestützt weitere passende Inhalte zu finden. powered by
Capital budgeting is really about how the firm decides which fixed assets are a ‘worthwhile’ investment or which alternative investments are the most profitable or financially attractive. There are four techniques commonly used: iThe average rate of returniiPaybackiiiNet present value (NPV)ivPercentage yield or internal rate of return (IRR) None of these methods needs to be used in isolation. Quite often management will evaluate investment projects using two or more of the above investment appraisal techniques.