高级投资项目管理和经济效益评价.pptVIP

厦门大学管理学院博士研究生课程报告八 高级投资项目管理和经济效益评价 —— 理论、方法和实践 厦门大学管理学院 吴世农 Advanced Capital Budgeting ——Theory, Methods Applications Wu Shinong School of Management Xiamen University Advanced Topics in Capital Budgeting I. What is Capital Budgeting? Capital=Fixed Assets used in production/service; Budgeting=Plan detailing projected cash inflows and outflows during some future period, thus “Capital Budgeting” outlines the planned expenditures on fixed assets. 1. Multi-concepts for Capital Budgeting (1) Capital Investment Analysis Decision (2) Economic Evaluation of Investment Projects