capital budget
Definition
Plan for raising large and long-term sums for investment in plant and machinery, over a period greater than the period considered under an operating budget. Techniques such as internal rate of return, net present value, and payback period are employed in creating capital budgets.
capital budget is in the Accounting & Auditing, Entrepreneurship, Management, & Leadership, Investing and Planning & Scheduling subjects.
capital budget appears in the definition of the following term: investment appraisal
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