Professional Documents
Culture Documents
14 September 2013
KK ECA 206 Sie. A
Sabtu, 10.00 12.30
PERTEMUAN III
14 September 2013
Capital Budgeting
Capital budgeting is the decision making
process for accepting or rejecting projects.
Chapter VIII develops the basic capital
budgeting methods. Practical application leave
to the chapter IX.
Fixed assets define the business of the firm.
Fixed asset investments are generally long
lived and not easily reversed once they are made.
NPV is the difference between an investments market value and its cost
Calculating NPV can using help by drawing timeline of project cash flows
consisting of four calculation
Initial costs
Cash Inflows (CIF)
Cash Outflows (COF)
Salvage value
PERTEMUAN IV
21 September 2013
BAB 9