青岛农业大学经济与管理学院财务管理英文课件 chapter7.pptVIP

Unit 7 Capital budgeting contents 7.1 Capital Investment decisions 7.2 Guidelines for Estimating Project Cash Flows 7.3 Investment Rules 7.4 Business Practice 7.5 Analyzing Project Risk 7.6 Project Selection with Resource Constrains 7.7 Qualitative Factors and the Selection of Projects 7.8 The Post-Audit What is capital budgeting? Analysis of potential additions to fixed assets. Long-term decisions; involve large expenditures. Very important to firm’s future. Steps to capital budgeting 7.1 Capital Investment decisions— nature of capital budgeting 1.Capital expenditure 资本支出 The f