tailieunhanh - Lecture Managerial accounting (11E) - Chapter 8: Capital expenditure decisions

This chapter explains how the differential principle applies to long–term decisions where the focus is on changes in operating capacity over several future time periods. Present value analysis, also called discounted cash flow (DCF), provides analysts with the appropriate technique. | Capital Expenditure Decisions CHAPTER 8 Managerial Accounting 11E Maher/Stickney/Weil PowerPoint Presentation by LuAnn Bean Professor of Accounting Florida Institute of Technology © 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Chapter 8: Capital Expenditure Decisions CHAPTER GOAL This chapter explains how the differential principle applies to long–term decisions where the focus is on changes in operating capacity over several future time periods. Present value analysis, also called discounted cash flow (DCF), provides analysts with the appropriate technique. ☼ ☼ Earlier chapters applied the differential principle to several kinds of short-run operating decisions. This chapter shifts attention to the long run and decisions to change operating capacity. Short-run . | Capital Expenditure Decisions CHAPTER 8 Managerial Accounting 11E Maher/Stickney/Weil PowerPoint Presentation by LuAnn Bean Professor of Accounting Florida Institute of Technology © 2012 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use. Chapter 8: Capital Expenditure Decisions CHAPTER GOAL This chapter explains how the differential principle applies to long–term decisions where the focus is on changes in operating capacity over several future time periods. Present value analysis, also called discounted cash flow (DCF), provides analysts with the appropriate technique. ☼ ☼ Earlier chapters applied the differential principle to several kinds of short-run operating decisions. This chapter shifts attention to the long run and decisions to change operating capacity. Short-run operating decisions and long-run capacity decisions both rely on a differential analysis of cash inflows and cash outflows. Long-run capacity decisions involve cash flows over several future periods, whereas typical operating decisions involve only short-run cash flows. When the cash flows extend over several future periods, the analyst must use some technique to make the cash flows comparable because the value of one dollar received now exceeds that of one dollar received in the future. Present value analysis, sometimes called discounted cash flow (DCF) analysis, provides the technique. CAPITAL BUDGETING: Definition Involves deciding which long-term investments to take involving capital (long-term) assets. LO 1 Capital budgeting involves deciding which long-term, or capital, investments to undertake and how to finance them. These decisions involve capital assets, or long-term assets. A firm considering acquiring a new plant or new equipment must decide first whether to make the .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Capital expenditure decisions
• Capital budgeting
• Elements of discount rate
• Nominal interest rate
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost