Budgeting: Fourth Edition: A Comprehensive Guide by Bragg Steven

Author:Bragg, Steven [Bragg, Steven]
Language: eng
Format: azw3
ISBN: 9781938910890
Publisher: AccountingTools, Inc.
Published: 2017-07-02T04:00:00+00:00

Summary

This chapter addressed a variety of issues to consider when deciding whether to recommend the purchase of a fixed asset. We put less emphasis on net present value analysis, which has been the primary capital budgeting tool in industry for years, because it does not take into consideration the impact on throughput of a company’s bottleneck operation. The best capital budgeting analysis process is to give top priority to project proposals that have a strong favorable impact on throughput, and then use net present value to evaluate the impact of any remaining projects on cost reduction.

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