Dictionary of Accounting Terms: capital budget
capital budget
plan of proposed acquisitions and replacements of long-term assets and their financing. A capital budget is developed using a variety of capital budgeting techniques such as the payback method, the Net Present Value (NPV) method, or the Internal Rate of Return (IRR) method.
Dictionary of Business Terms: capital budget
capital budget
program for evaluating proposed plant expansion, research and development, and advertising. Among the sophisticated methods used in arriving at a capital budget are Net Present Value and Internal rate Of Return.
Dictionary of Finance and Investment Terms: capital budget
capital budget
program for financing long-term outlays such as plant expansion, research and development, and advertising. Among methods used in arriving at a capital budget are Net Present Value (NPV), Internal Rate of Return (IRR), and payback period.
