Capital budgeting practices in Sri Lankan companies (Record no. 15071)

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005 - DATE AND TIME OF LATEST TRANSACTION
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035 ## - SYSTEM CONTROL NUMBER
System control number .b11611923
099 #9 - LOCAL FREE-TEXT CALL NUMBER (OCLC)
Classification number AIT RSPR no. SM-96-78
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Weerakoon, W. M. G.
245 10 - TITLE STATEMENT
Title Capital budgeting practices in Sri Lankan companies
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Bangkok :
Name of publisher, distributor, etc. Asian Institute of Technology,
Date of publication, distribution, etc. 1996
300 ## - PHYSICAL DESCRIPTION
Extent 104 leaves :
Other physical details ill.
490 1# - SERIES STATEMENT
Series statement Research studies project report ;
Volume/sequential designation no. SM-96-78
500 ## - GENERAL NOTE
General note A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration.
502 ## - DISSERTATION NOTE
Dissertation note Research Studies Project Report (M.B.A.) - Asian Institute of Technology, 1996
520 ## - SUMMARY, ETC.
Summary, etc. The study attempts to identify the capital budgeting practices in Sri Lankan companies with special reference to the framework developed by the author. The information used in this study was gathered tluough a questionnaire survey and interviews with finance managers and other executive officers of companies, mainly with the scope of listed companies in the Colombo stock exchange in Sri Lanka. The study also relies on company publications, Board Of Investment publications, unpublished and published academic literature and business magazines. The study identifies the typical features of the capital budgeting process, giving more emphasis on idea generation for new investments, market analysis, tax and depreciation treatments, the effect of inflation, funding methods, capital budgeting techniques, calculation of cost of capital, economic evaluation, capital expenditure approval, implementation of capital projects and project review after the commercialization. After a brief comparison of Sri Lankan practice with Indian capital budgeting practices, the study selects the Ceylon Glass Company for in-depth case study to explain the capital budgeting practice in greater detail. In the case study, it presents the total capital budgeting process considering the example of expansion and modernization project which was implemented recently. Finally study conclude giving recommendations to improve the effectiveness of Sri Lankan capital budgeting process. This study provide a guidance to corporate finance managers to improve the outcome of the capital investment decisions in their companies.
650 10 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Capital budget
General subdivision Sri Lanka
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Gupta, Joyti,
Relator term Chairperson
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Pandey, Indra M.,
Relator term Examination Committee
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Do, Ba Khang,
Relator term Examination Committee
710 2# - ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element DAAD,
Relator term Scholarship donor
810 2# - SERIES ADDED ENTRY--CORPORATE NAME
Corporate name or jurisdiction name as entry element Asian Institute of Technology.
Title of a work Research studies project ;
Volume/sequential designation no. SM-96-78
856 ## - ELECTRONIC LOCATION AND ACCESS
Materials specified Full-Text
Uniform Resource Identifier <a href="http://203.159.5.9/ait-thesis/detail.php?q=B14461">http://203.159.5.9/ait-thesis/detail.php?q=B14461</a>
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Operator's initials, OID (RLIN) 0
Cataloger's initials, CIN (RLIN) 970724
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945 ## - LOCAL PROCESSING INFORMATION (OCLC)
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942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type 20-AIT Publication
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type 40-Archives
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      Available for Loans Asian Institute of Technology Library Asian Institute of Technology Library AIT Publications 17/08/2026   AIT RSPR no. SM-96-78 30050120599120 17/08/2026 1 17/08/2026 20-AIT Publication
      Available for Loans Asian Institute of Technology Library Asian Institute of Technology Library AIT Publications 17/08/2026   AIT RSPR no. SM-96-78 30050120599138 17/08/2026 2 17/08/2026 20-AIT Publication
      Available for Loans Asian Institute of Technology Library Asian Institute of Technology Library Archives 17/08/2026   AIT RSPR no. SM-96-78 30050120227359 17/08/2026   17/08/2026 40-Archives
      Available for Loans Asian Institute of Technology Library Asian Institute of Technology Library Archives 17/08/2026   AIT RSPR no. SM-96-78 30050120989354 17/08/2026 3 17/08/2026 20-AIT Publication
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