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Technical

How to evaluate capital expenditures and other long-term investments Logo cgma

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  Free |   AICPA |   Jan 2012 |   CGMA.org
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Better-managed organisations view all long-term programs (capital and non capital) in a disciplined environment. This resource explores some of the unique issues concerning budgeting and evaluating, financing and managing a variety of activities.

Topics covered:
  • Management accounting: Technical: Business planning: Planning, forecasting & budgeting, Intermediate
  • Management accounting: Technical: Business planning: Capital expenditure & investment evaluation, Intermediate

1 Comments/Reflections

Susan Swift

Susan Swift May 2016

Reminded that capital/long term exp. is re future pay off against possible short term disadvantage. Useful layout to calculate IRR and NPV from incremental cash flow after calculating incremental profit. NPV as usual. I now realise that there is a formula for IRR in Excel, but that it can cause 'errors' where NPV is clearer re cut off: worthwhile or not
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