Capital Budgeting Full Class | Financial Management | ARR, NPV, IRR Explained | CET MAIN EXAMS скачать в хорошем качестве

Capital Budgeting Full Class | Financial Management | ARR, NPV, IRR Explained | CET MAIN EXAMS

👋 Hello, Students! In today's marathon class, we have covered the most important topic of Financial Management, Capital Budgeting, in complete detail. This video provides a comprehensive breakdown of the Meaning, Features, Importance, and key Evaluation Methods (ARR, Payback, NPV, IRR) of Capital Budgeting. 📚 Topics Covered in this Class: Meaning and Definition of Capital Budgeting Importance and Features of Capital Budgeting Decisions Detailed explanation of Accept/Reject, Mutually Exclusive, and Priority Decisions Investment Evaluation Techniques (Methods) – Accounting Rate of Return (ARR), Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period. Comparison of Accounting Profit Criteria and Cash Flow Criteria 00:00:00 Good Morning 00:01:13: Introduction to the Capital Budgeting Topic 00:01:40: Financial Management as the Context for Investment Decisions 00:04:10: Capital Budgeting Defined as Fixed Assets Investment Decisions 00:07:25: Recap of Capital Budgeting Definition 00:12:08: Overview of the Two Types of Investment Decisions (Short-term vs. Long-term) 00:14:21: Detailed Meaning of Capital Budgeting 00:16:51: Expected Benefits of Capital Budgeting (Increasing Sales or Reducing Cost) 00:19:00: Activities Covered in Capital Budgeting (Expansion, Acquisition, Modernization, Replacement) 00:25:22: Features of Capital Budgeting Decisions 00:27:40: Importance of Capital Budgeting 00:35:19: Types of Capital Budgeting Decisions 00:41:31: Accept/Reject Decisions 00:43:40: Mutually Exclusive (Competitive) Decisions 00:44:40: Priority Order Decisions 00:51:16: Techniques and Methods for Capital Budgeting Decisions 00:52:08: Two Main Criteria (Accounting Profit vs. Cash Flow) 00:52:51: Accounting Profit Method: Average Rate of Return (ARR) 00:56:35: Cash Flow Methods (Payback Period, NPV, PI, IRR) 00:57:43: Transition to Working Capital Management (Next Topic) #CapitalBudgeting #FinancialManagement #FMClass #ARRPaybackNPVIRR #InvestmentDecisions #CommerceClasses #BCom #MCom #CAFoundation