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Definition of budgeting
the process of formalizing plans and committing
The process of choosing the firm's long-term capital assets.
A method of budgeting that develops budgets based on expected activities and cost drivers â€“ see also activity-based costing.
A method of budgeting in which budgets are allocated to projects or programmes rather than to responsibility centres.
A method of budgeting that ignores historical budgetary allocations and identifies the costs that are necessary to implement agreed strategies.
Refers generally to analysis procedures for ranking
The process of ranking and selecting investment alternatives and
planning approach applying activity drivers to estimate the levels and costs of activities necessary to provide the budgeted quantity and
a process of evaluating an entityâ€™s proposed
a process in which there is a rolling
an approach to budgeting that relates
a comprehensive budgeting process
The series of steps one follows when justifying the decision to purchase
Decision as to which real assets the firm should acquire.
The required return for a capital budgeting project.
Acceptance of a capital budgeting project contingent on the acceptance of another project.
Direct estimate method
A method of cash budgeting based on detailed estimates of cash receipts and cash
The required return in capital budgeting.
A set of procedures for evaluating a capital budgeting decision after the fact.
A method of cash budgeting that is organized along the lines of the statement of cash flows.
A method of budgeting that takes into account seasonal fluctuations and estimates of when revenues will be earned and costs will be incurred over each month in the budget period.
A method of budgeting in which as each month passes, an additional budget month is added such that there is always a 12-month budget.
an intentional underestimation of revenues
the receipt or disbursement of cash; when related
a responsibility center for which a manager is accountable only for the generation of revenues and has no control over setting selling prices, or budgeting or incurring costs
see continuous budgeting
Cost of capital
The blended cost of a companyâ€™s currently outstanding debt instruments
Internal rate of return
The rate of return at which the present value of a series of future
A capital budgeting analysis method that calculates the amount of
Officer responsible for budgeting, accounting, and auditing.
A budgeting process using summary-level information to
Cost of Capital
The discount rate that should be used in the capital budgeting process.
The value of a capital asset at end of a specified period. It is the current market price of an asset being considered for replacement in capital budgeting.
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