tailieunhanh - Lecture Managerial accounting: Chapter 10 - Weygandt, Kieso, & Kimmel

Chapter 10 - Capital budgeting. After studying this chapter, you should be able to: Discuss the capital budgeting evaluation process and explain what inputs are used in capital budgeting, describe the cash payback technique, explain the net present value method, identify the challenges presented by intangible benefits in capital budgeting, | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University Managerial Accounting Weygandt, Kieso, & Kimmel 1 Chapter 10 Capital Budgeting After studying this chapter, you should be able to: 1 Discuss the capital budgeting evaluation process and explain what inputs are used in capital budgeting. 2 Describe the cash payback technique. 3 Explain the net present value method. 4 Identify the challenges presented by intangible benefits in capital budgeting. Chapter 10 Capital Budgeting After studying this chapter, you should be able to: 5 Describe the profitability index. 6 Indicate the benefits of performing a post-audit. 7 Explain the internal rate of return method. 8 Describe the annual rate of return method. Chapter 10 Capital Budgeting Preview of Chapter 10 Capital Budgeting Evaluation Process Cash Flow Information Illustrative Data Net Present Value Method Equal Cash Flows Unequal Cash Flows Choosing a Discount Rate Simplifying | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University Managerial Accounting Weygandt, Kieso, & Kimmel 1 Chapter 10 Capital Budgeting After studying this chapter, you should be able to: 1 Discuss the capital budgeting evaluation process and explain what inputs are used in capital budgeting. 2 Describe the cash payback technique. 3 Explain the net present value method. 4 Identify the challenges presented by intangible benefits in capital budgeting. Chapter 10 Capital Budgeting After studying this chapter, you should be able to: 5 Describe the profitability index. 6 Indicate the benefits of performing a post-audit. 7 Explain the internal rate of return method. 8 Describe the annual rate of return method. Chapter 10 Capital Budgeting Preview of Chapter 10 Capital Budgeting Evaluation Process Cash Flow Information Illustrative Data Net Present Value Method Equal Cash Flows Unequal Cash Flows Choosing a Discount Rate Simplifying Assumptions Comprehensive Example CAPITAL BUDGETING Cash Payback Preview of Chapter 10 Additional Considerations Intangible Benefits Mutually Exclusive Projects Risk Analysis Post-audit of Projects Other Capital Budgeting Techniques Internal Rate of Return Comparing Discounted Cash Flow Methods Annual Rate of Return CAPITAL BUDGETING Capital Budgeting The process of making capital expenditure decisions is known as capital budgeting. Capital budgeting involves choosing among various capital projects to find one(s) that will maximize a company’s return on its financial investment. Discuss the capital budgeting evaluation process, and explain what inputs are used in capital budgeting. Study Objective 1 The Capital Budgeting Evaluation Process Many companies follow a carefully prescribed process in capital budgeting. The process usually includes the following steps: 1 Project proposals are requested from departments, plants, and authorized personnel. 2 Proposals are screened by a capital

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Capital budgeting
• Capital budgeting evaluation process
• Cash payback
• Net present value method
• 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