Keputusan Investasi Jangka Panjang: Capital Budgeting

Afriyeni, Endang (2012) Keputusan Investasi Jangka Panjang: Capital Budgeting. POLI BISNIS, 4 (1). pp. 65-75. ISSN 1858-3717


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Many factors contibute to business failure, one of them is financial management failures of markets, especially in capital budgeting. Capital budgeting is used to consider whether an investment visible or not. Methods or criteria used to determine whether an investment proposal is acceptable or not to use the method Average Rate of Return, Payback Period, Net Present Value, Internal Rate of Return, Profitability Index. So in theory engineering techniques NPV better than IRR. However many large companies prefer IRR technique because it is more easily linked to company financial data. In the capital rationing, the company's goal is to select a combination of investment proposals that give the highest NPV, with all the limitations of existing funds.

Item Type:Article
Subjects:C Social Sciences > CG Finance
Divisions:Jurusan Administrasi Niaga > Prog.Studi Administrasi Bisnis-D3 > Jurnal/Karya Ilmiah
ID Code:284
Deposited By:Mr. OP Repo-4 Puskom
Deposited On:19 Oct 2016 10:31
Last Modified:08 Nov 2016 14:28

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