文章基本信息

标题：CAPITAL BUDGETING APPLICATION IN ENTERPRISE MANAGEMENT
本地全文：下载
作者：Galina ULIAN
期刊名称：Studia Universitatis Moldaviae: Stiinte Sociale
印刷版ISSN：1814-3199
电子版ISSN：2345-1017
出版年度：2012
卷号：7
期号：57
页码：108-112
出版社：Moldova State University
摘要：The Given article is devoted to the application of process of capital budgeting in enterprise management. In thearticle the concept of capital budgeting is determined, the classification of capital projects is given, examples ofcalculation of a payback period, NPV, IRR are brought. At the same time there are described the advantages anddisadvantages of the given methods, the problem of multiple search of IRR and an answer to to the question: why themethods NPV and IRR can lead to inconsistent ranging of analyzed capital projects
关键词：capital; budgeting; investments; investment project; capital investment; cash flow; payback period; net;present value; internal rate of return