TAILIEUCHUNG - Lecture Managerial accounting - Chapter 9: Capital budgeting

Chapter 9 - Capital budgeting. After studying this chapter you will be able to understand: Capital budgeting decisions, time value of money, discounted cash flow techniques, other captial budgeting techniques. | CHAPTER © jsnyderdesign / iStockphoto 9 CAPITAL BUDGETING WHY DIDN’T I THINK OF THAT? What does every baseball player need to complete the uniform? A cap. What a business opportunity for C&C Sports! Or is it? CAPITAL BUDGETING DECISIONS Unit 9 1 . Unit Unit © Tomwang112 / iStockphoto Unit CAPITAL BUDGETING IS A systematic approach to evaluating an investment in a capital asset A process for evaluating long-range investment proposals for the purpose of allocating limited resources Different from cash budgeting because of the time horizon involved WHAT ARE CAPITAL ASSETS? Equipment or facilities that provide productive services to the organization for more than one accounting period Also called depreciable assets or long-lived assets WHY DO YOU INVEST? For expected future returns Return of investment Return on investment RETURN OF INVESTMENT VS. RETURN ON INVESTMENT Suppose you buy a share of a company’s stock today at $26 and sell it in one month for $ Return ON

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• Managerial accounting
• Lecture Managerial accounting
• Process costing
• Standard costing systems
• Capital budgeting
• Capital budgeting decisions
• Managerial accounting for managers
• Profitability analysis
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• Nonmanufacturing costs
• Classifications of costs
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• Managerial accounting information
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