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Book Chapter

Capital Planning and Budget

  • Hastings N
Springer International Publishing, (2015), 207-222
DOI: 10.1007/978-3-319-14777-2_12
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Abstract

To introduce the concepts of capital and operating budgets. To describe the process for developing a capital budget. To introduce the concept of capital rationing. To consider capital budget prioritization, based on returns, risks, and criticality of assets. Outcomes...

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APA

Hastings, N. A. J. (2015). Capital Planning and Budget. In Physical Asset Management (pp. 207–222). Springer International Publishing. https://doi.org/10.1007/978-3-319-14777-2_12

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