La budgétisation des immobilisations dans la finance d'entreprise est le processus de planification utilisé pour déterminer si les investissements en capital à long terme d'une organisation, tels ... Wikipédia (anglais)
What is meant by capital budgeting and finance?
Capital budgeting is a method of estimating the financial viability of a capital investment over the life of the investment. Unlike some other types of investment analysis, capital budgeting focuses on cash flows rather than profits.
Do you include financing in capital budgeting?
The budgeting decision defines the amount of money and what it will do. The financing decision defines where the money comes from.
What is the difference between capital budgeting and financial decisions?
Capital budgeting is the process by which investors determine the value of a potential investment project. The three most common approaches to project selection are payback period (PB), internal rate of return (IRR), and net present value (NPV).