capital budgeting
N/S
FIRST NAME
SURNAME
REGISTRATION NUMBER
1
2
NKURUNZIZA
Alphonse
PSF20114402
3
NSABIMANA
Anselme
PSF20114652
4
NSABIMANA
Noel
PSF20114655
5
NSANZAMAHORO
Olivier
The chosen enterprise is Bralirwa ltd. First part of our assignment report focus on description and nature of business of bralirwa ltd, its vision, mission, strategic plan and policies need to achieve those goals. Second part is about financial statement of bralirwa ltd from 2010 to 2013 and then we analyze them with different tools such as horizontal & vertical analysis ,trend percentage analysis and projected Performa financial statement basically balance sheet. Finally interprets financial statement using ratio and all other aspects that drive company success with the aim of better understanding management accounting techniques and practices in Rwanda.
Introduction to Capital Budgeting
Pamela Peterson, Florida State University
O U T L I N E
I. Introduction
II. The investmentproblem
III. Capitalbudgeting
IV. Classifying investmentprojects
V. Cash flow frominvestments
VI. Operating cash flows
VII. Puttingit all together
VIII. Practice problems and questions
I. Introduction
As long as a firmexists, it will invest in assets. Indeed, a firminvests in assets to continue to exist, and moreover, togrow. Byinvesting togrow, a firmisatthe sametime investing tomaximize the owners' wealth. To maximize the wealthof a firm'sowners, itsmanagers mustregularlyevaluateinvestment opportunities and determine which ones provide a return commensurate with their risk. Let's look at
Firms A, B, and C, each having identical assets and investment opportunities, but that: o FirmA's management does not take advantage of its investmentopportunities and simply pays all ofits earningstoits owners; o FirmB's management only makes those investments necessary to replace any deteriorating plantand equipment,paying outanyleft-over earnings
FIRST NAME
SURNAME
REGISTRATION NUMBER
1
2
NKURUNZIZA
Alphonse
PSF20114402
3
NSABIMANA
Anselme
PSF20114652
4
NSABIMANA
Noel
PSF20114655
5
NSANZAMAHORO
Olivier
The chosen enterprise is Bralirwa ltd. First part of our assignment report focus on description and nature of business of bralirwa ltd, its vision, mission, strategic plan and policies need to achieve those goals. Second part is about financial statement of bralirwa ltd from 2010 to 2013 and then we analyze them with different tools such as horizontal & vertical analysis ,trend percentage analysis and projected Performa financial statement basically balance sheet. Finally interprets financial statement using ratio and all other aspects that drive company success with the aim of better understanding management accounting techniques and practices in Rwanda.
Introduction to Capital Budgeting
Pamela Peterson, Florida State University
O U T L I N E
I. Introduction
II. The investmentproblem
III. Capitalbudgeting
IV. Classifying investmentprojects
V. Cash flow frominvestments
VI. Operating cash flows
VII. Puttingit all together
VIII. Practice problems and questions
I. Introduction
As long as a firmexists, it will invest in assets. Indeed, a firminvests in assets to continue to exist, and moreover, togrow. Byinvesting togrow, a firmisatthe sametime investing tomaximize the owners' wealth. To maximize the wealthof a firm'sowners, itsmanagers mustregularlyevaluateinvestment opportunities and determine which ones provide a return commensurate with their risk. Let's look at
Firms A, B, and C, each having identical assets and investment opportunities, but that: o FirmA's management does not take advantage of its investmentopportunities and simply pays all ofits earningstoits owners; o FirmB's management only makes those investments necessary to replace any deteriorating plantand equipment,paying outanyleft-over earnings