释义 |
capital budget
capital budget The monies that an enterprise allocates for the purchase of fixed and durable goods. In a hospital, the capital budget is used to purchase beds, buildings, equipment, and other items that are not part of its operating costs.Capital budget
Capital budgetA firm's planned capital expenditures.Capital BudgetA plan for a company's capital expenditures. Capital expenditures are payments made over a period of more than one year. They are used to acquire assets or improve the useful life of existing assets; an example of a capital expenditure is the funding to construct a factory. Making a capital budget must account for the potential profitability of the plans involved. Calculating the net present value or the internal rate of return are two methods for determining a capital budget. |