Also referred to as capital budgeting
A)Capital investment analysis
B)Time value of money concept
C)Net present value method
D)Average rate of return
E)Cash payback period

Capital Budgeting

The process of planning and managing a company's long-term investments in projects or assets to maximize profitability and growth.

Capital Investment Analysis

The process of evaluating and selecting long-term investments consistent with the firm's goal of wealth maximization.