Capital budgeting

planning the allocation of funds of a business and holding to that plan

Capital budgeting (or investment appraisal) is the planning process used to determine a firm's long term investments such as new machinery, replacement machinery, new plants, new products, and research and development projects.Many formal methods are used in capital budgeting, including the techniques such asNet present valueProfitability indexInternal rate of returnModified Internal Rate of Return, andEquivalent annuity.
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The process of choosing the firm's long-term capital assets.

Capital budgeting
(Econ) Phân bổ vốn ngân sách.+ Quá trình phân bổ vốn có thể đầu tư cho các vốn dự án.
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