Pasula Pavithra, Dr. K. Pushpalatha 02 07 The goal of capital budgeting is to optimize a companys longterm return on investment It is the way a business divides up its meager financial resources Through capital budgeting a business considers the acquisition of significant fixed assets such as buildings machinery and equipment It distributes the companys limited financial resources across market prospects and only takes longterm significant investment plans into account Capital projects will be analyzed using the Internal Rate of Return Net Present Value Profitability Index and Average Rate of Return For the study a sample of projects is selected and their acceptance or rejection is displayed Copyright (c) Journal of Science Engineering Technology and Management Science. All rights reserved 2026