Capital Budgeting: Websites

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(AFA) The premier academic organization devoted to the study and promotion of knowledge about financial economics.

(Inc.) A detailed explanation of how to budget, types of budgeting, the benefits, and the critiques of the budgeting process.

(Investopedia) Capital budgeting is a process that businesses use to evaluate potential major projects or investments. Building a new plant or taking a large stake in an outside venture are examples of initiatives that typically require capital budgeting before they are approved or rejected by management.

(Oracle NetSuite) “Capital” is a popular term in the world of finance. The word on its own usually refers to a company’s available funds, such as its retained earnings or available credit or owner’s capital. When a company spends or invests its capital on a long-term asset, like a piece of machinery, it’s called “capital spending,” and the machinery is a “capital asset.” Further, the process of evaluating how best to invest a company’s capital, by making “capital expenditures,” is called “capital budgeting.”

(Iowa State University) Capital investments are long-term investments in which the assets involved have useful lives of multiple years. For example, constructing a new production facility and investing in machinery and equipment are capital investments. Capital budgeting is a method of estimating the financial viability of a capital investment over the life of the investment.

(Principles for Accounting) The importance and uses of budgets in an organization, and the components that make up a budget. Use tabs above to access various types of interactive exercises and key terms.

(Intuit QuickBooks) In basic terms, a small business budget estimates both your revenue and expenses for a particular period of time. It shows how you plan to allocate your resources in the future.

(Entrepreneur) Basic budgeting tips for entrepreneurs starting a new business.

(Entrepreneur) Demonstration of a simple budget spreadsheet from Entrepreneur website.

(Inc.) Details why a business needs a budget, what components should be included in a budget, how to get started drafting a budget, and how to use the budget to better business performance. It also provides links to various budget templates.

(CHRON) The major objectives of budget systems include coordination, allocation of resources and general planning for operations.

(Investopedia) Tips for planning small business budgets.