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CAPITAL BUDGETING - Coggle Diagram
CAPITAL BUDGETING
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Capital- refer to fixed assets(capital assets) used in production which provide cash flows for a long period of time
Capital Budgeting- a decision making process by way of evaluating the cash outflows and inflows of a few capital investments of fixed assets in determining as whether accepts or reject certain proposed to be undertaken by the firm
Budgeting- it is a financial planning of detailed cash inflows and outflows from certain asset (capital asset) during a period of time