個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Note on Capital Budgeting
內容大綱
Discusses several analytical techniques that incorporate the multi-year period over which a new asset will be used, and looks at three of these techniques (payback period, net present value, and internal rate of return). Examines the choice of a rate of return (or discount rate), the issue of risk, and how companies deal with risk in assessing investment proposals. Also discusses some non-quantitative considerations that can influence senior management's decision about a capital investment (or programming) proposal. Concludes with a description of ways that programming relates to several other organizational activities.