This lecture paper is made on Capital Budgeting Decisions. Capital Budgeting means how managers plan significant outlays on projects that have long-term implications such as the purchase of new equipment and introduction of new products.It is the planning process used to determine whether an organization’s long term investments such as new machinery, replacement machinery, new plants, new products, and research development projects are worth pursuing. It is budget for major capital, or investment, expenditures.
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