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Lecture Cost management: A strategic emphasis - Chapter 12: Strategy and the analysis of capital investments

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In this chapter, the learning objectives are: Explain the strategic role of capital-investment analysis, describe how accountants can add value to the capital- budgeting process, provide a general model for determining relevant cash flows associated with capital-expenditure projects, apply discounted cash flow (DCF) decision models for capital-budgeting purposes,…

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Chapter Twelve Strategy and the Analysis of Capital Investments McGraw­Hill/Irwin Copyright © 2013 by The McGraw­Hill Companies, Inc. All rights reserved. Learning Objectives • Explain the strategic role of capital­investment analysis • Describe how accountants can add value to the capital­ budgeting process • Provide a general model for determining relevant cash flows associated with capital­ expenditure projects • Apply discounted cash flow (DCF) decision models for capital­budgeting purposes 12-2 Learning Objectives (continued) • Deal with uncertainty in the capital­budgeting process • Discuss and apply other capital­budgeting decision models • Identify behavioral issues associated with the capital­budgeting process • (Appendix A): Understand and use alternative presentation formats for the asset­replacement decision 12-3 Learning Objectives (continued) • (Appendix B): Identify selected advanced considerations in making capital­investment decisions 12-4 Introductory Definitions • Capital budgeting: – Procedures used to identify, select, monitor, and control capital (i.e., long­term) investments • Capital investments: – Long­term projects involving substantial initial cash outlays followed by a series of future cash returns • Capital budget: – Part of the organization’s master budget (Chap. 10) that deals with the current period’s planned capital investment outlays 12-5 ... - tailieumienphi.vn 1084967

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