亨格瑞成本与管理会计（第16版） 课件Chapter 22Capital Budgeting and Cost Analysis .pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter22CapitalBudgetingandCostAnalysisCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)22.1Understandthefivestagesofcapitalbudgetingforaproject22.2Useandevaluatethetwomaindiscountedcashflow(DCF)methods:thenetpresentvalue(NPV)methodandtheinternalrate-of-return(IRR)method22.3Useandevaluatethepaybackanddiscountedpaybackmethods22.4Useandevaluatetheaccrualaccountingrate-of-return(AARR)method

LearningObjectives(2of2)22.5Identifyrelevantcashinflowsandout