capital budgeting analysis

capital budgeting analysis
анализ бюджета капиталовложений

(см. также capital investment appraisal - оценка капиталовложений)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • 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

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  • 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

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