TAILIEUCHUNG - Lecture Managerial accounting (6th edition): Chapter 9 - Jiambalvo

Chapter 9 - Capital budgeting and other long-run decisions. This chapter presents the following content: Capital budgeting decisions, the time value of money, evaluating opportunities: time value of money approaches, basic time value of money calculations,. | 1 Slide 9-2 CHAPTER 9 Capital Budgeting and Other Long-Run Decisions 2 Slide 9-3 Capital Budgeting Decisions Companies, like individuals, make investments in long-lived assets Examples include Duke Energy invests in 400 roof-top solar panel installations Pfizer invests in a $294 million biotechnology factory in Ireland Nordstrom invests in a new store in New Jersey Starbucks invests in a new product: instant coffee 3 Learning objective 1: Define capital expenditure decisions and capital budgets and evaluate investment opportunities using the net present value approach and the internal rate of return approach. Slide 9-4 Capital Budgeting Decisions Investment decisions are important because they have a long run impact on a firm’s operations Decisions involving the acquisition of long-lived assets are referred to as capital expenditure decisions They often require that capital (company funds) be expended to acquire additional resources Also called capital budgeting decisions 4 Slide 9-5

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Capital budgeting decisions
• Capital budgeting
• Time value of money
• Internal rate
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Income taxes
• After tax cost