- capital budgeting analysis
- анализ бюджета капиталовложений
(см. также capital investment appraisal - оценка капиталовложений)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
(см. также capital investment appraisal - оценка капиталовложений)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
Capital Investment Analysis — A budgeting procedure that companies and government agencies use to assess the potential profitability of a long term investment. Capital investment analysis assesses long term investments, which might include fixed assets like equipment,… … Investment dictionary
Capital budgeting — (or investment appraisal) is the planning process used to determine whether a firm s long term investments such as new machinery, replacement machinery, new plants, new products, and research and development projects are worth pursuing.Many… … Wikipedia
capital budgeting — capital investment appraisal; = investment appraisal The process by which an organization appraises a range of different investment projects with a view to determining which is likely to give the highest financial return. The approaches adopted… … Accounting dictionary
Capital structure — Gearing ratio redirects here. For the mechanical concept, see gear ratio. Finance Financial markets … Wikipedia
Real options analysis — In corporate finance, real options analysis or ROA applies put option and call option valuation techniques to capital budgeting decisions. [Campbell, R. Harvey. [http://faculty.fuqua.duke.edu/ charvey/Teaching/BA456 2002/Identifying real… … Wikipedia
Break even analysis — The break even point for a product is the point where total revenue received equals the total costs associated with the sale of the product (TR=TC). [Horngren, C.,Sundem, G Stratton, W. Introduction to Management Accounting (2002) Prentice Hall]… … Wikipedia
Working capital — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost-benefit analysis — A technique used in capital budgeting that takes into account the estimated costs to be incurred by a proposed investment and the estimated benefits likely to arise from it. In a financial appraisal the benefits may arise from an increase in the… … Accounting dictionary
cost-benefit analysis — A technique used in capital budgeting that takes into account the estimated costs to be incurred by a proposed investment and the estimated benefits likely to arise from it. In a financial appraisal the benefits may arise from an increase in the… … Big dictionary of business and management
Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… … Wikipedia
cost-benefit analysis — An appraisal of the costs of an undertaking (or potential undertaking) in comparison with its *rewards. Cost benefit analysis is often used to determine the economic viability of *capital expenditure and investments. See also *zero base budgeting … Auditor's dictionary