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Capital budgeting projects typically assume that all cash flows transpire at the end of the year. The reason for this is that:

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Step-by-step explanation:

This is an easy way for a manager to make an effective decision to carry out a capital budget project by analyzing a company's inflows and outflows from a period and determining what is the rate of resources and what are the aggregate risks for realization. investment that brings a positive return consistent with organizational objectives.

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