資本預(yù)算編制是什么_2024年ACCA考試FM知識(shí)點(diǎn)
持續(xù)努力,，必有收獲；永不言棄,，必能成功,。acca設(shè)有15門課程，通過13門即可,?？颇块g存在聯(lián)系。今天為同學(xué)們整理了FM科目Capital budgeting process（資本預(yù)算編制）相關(guān)知識(shí)點(diǎn),，具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Capital budgeting process-資本預(yù)算編制
【知識(shí)點(diǎn)】
Capital budgeting process-資本預(yù)算編制
Capital budgeting process-資本預(yù)算編制
Capital expenditure is often expensive and requires careful analysis. The capital budget will normally be prepared to cover a longer period than sales, production and resource budgets, say from three to five years, although it should be broken down into periods matching those of other budgets.
The main stages in the capital budgeting process are:
(a) Origination of proposals
(b) Project screening
(c) Analysis and acceptance
(d) Monitoring and review
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注：以上內(nèi)容來自24年基礎(chǔ)精講班-Echo Wang第14講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章,，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載)
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