Plan of proposed acquisitions and replacements of long-term assets and their financing. A capital budget is developed using a variety of Capital Budgeting techniques such as the payback method, the Net Present Value (NPV) method, or the Internal Rate of Return (IRR) method.
Capital Budget
| Accounting Dictionary: Capital Budget |
| 5min Related Video: Capital Budget |
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 | Risk-Adjusted Discount Rate (business term) |
| Capital Rationing (business term) |
| Mutually Exclusive Investments (in accounting) |
 | Example of risk in capital budgeting? Read answer... |
| Why Capital budgeting is necessary? Read answer... |
| Project report on capital budgeting? Read answer... |
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 | What is the effects of the Operating budget on the Cash budget and Capital budget? |
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| What are the rules to capital budgeting? |
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 | Accounting Dictionary. Dictionary of Accounting Terms. Copyright © 2005 by Barron's Educational Series, Inc. All rights reserved. Read more |
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Mentioned in
- Risk-Adjusted Discount Rate (business term)
- Capital Rationing (business term)
- Mutually Exclusive Investments (in accounting)
- Capital Expenditure Budget (in accounting)
