成本预算课程(英文版)(ppt 87页)
成本预算课程(英文版)(ppt 87页)内容简介
成本预算课程(英文版)内容提要:
Should we add a new product to our existing product line?
Should we expand into a new market?
Should we replace our existing machinery?
Should we buy fully automatic or semiautomatic machinery
Where to locate manufacturing facility?
Investment and return form the foundation of capital budgeting analysis, which focuses on whether the expected increased cash flows (return) will justify the investment in the long-term asset
Investment is the monetary value of the assets the organization gives up to acquire a long-term asset which are often called capital outlays.
Return is the increased future cash inflows attributable to the long-term asset
Time value of money (TVM) is a central concept in capital budgeting
In making investment decisions, the problem is that investment cash is paid out now, but the cash return is received in the future
We need an equivalent basis to compare the cash flows that occur at different points in time
..............................
Should we add a new product to our existing product line?
Should we expand into a new market?
Should we replace our existing machinery?
Should we buy fully automatic or semiautomatic machinery
Where to locate manufacturing facility?
Investment and return form the foundation of capital budgeting analysis, which focuses on whether the expected increased cash flows (return) will justify the investment in the long-term asset
Investment is the monetary value of the assets the organization gives up to acquire a long-term asset which are often called capital outlays.
Return is the increased future cash inflows attributable to the long-term asset
Time value of money (TVM) is a central concept in capital budgeting
In making investment decisions, the problem is that investment cash is paid out now, but the cash return is received in the future
We need an equivalent basis to compare the cash flows that occur at different points in time
..............................
用户登陆
成本管理热门资料
成本管理相关下载