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CapitalBudgeting - ORU Accounting Informationcapitalbudgeting -我们的会计信息
* Discounted Cash Flow: Net Present Value Method * Discounted Cash Flow: Net Present Value Method * Discounted Cash Flow: Net Present Value Method * Discounted Cash Flow: Net Present Value Method * Discounted Cash Flow: Net Present Value Method * Discounted Cash Flow: Net Present Value Method * Discounted Cash Flow: Net Present Value Method * 8Finally, brothers [and sisters], whatever is true, whatever is noble, whatever is right, whatever is pure, whatever is lovely, whatever is admirable – if anything is excellent or praise-worthy – think about such things 9Whatever you have learned or received or heard from me, or seen in me – put it into practice. And the God of peace will be with you. Philippians 4:8-9 * Have a great life! Capital Budgeting Evaluating Capital Expenditures Proposed * What is a “capital” expenditure? From Chapter 10, page 470: “Additions and improvements are costs incurred to increase the operating efficiency, productive capacity, or useful life of the plant asset. These expenditures are usually material in amount and occur infrequently. Additions and improvements increase the company’s investment in productive facilities and are generally debited to the plant asset affected. They are often referred to as capital expenditures.” * What is a “capital” expenditure? From Chapter 26, page 1205 capital budgeting * What is a “capital” expenditure? From Chapter 26, page 1205 * What is a “capital” expenditure? “So you bought a new ________?” * What is a “capital” expenditure? “So you bought a new ________?” Date Account Title Ref Debit Credit Asset? or Expense? 6,900 6,900 Cash 14 debiting an ASSET is a CAPITAL expenditure * Annual Rate of Return measure of anticipated profitability of investment alternative average annual net income average cost * Book Value Average Cost * Annual Rate of Return measure of anticipated profitability of investment alternative average annual net income average cost * * (beg. bal. + end. bal.) 2 * 1/2 org. cost *
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