03721nam a2200433 4500 20260817172152.0 th eng .b11611923 AIT RSPR no. SM-96-78 Weerakoon, W. M. G. Capital budgeting practices in Sri Lankan companies Bangkok : Asian Institute of Technology, 1996 104 leaves : ill. Research studies project report ; no. SM-96-78 A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration. Research Studies Project Report (M.B.A.) - Asian Institute of Technology, 1996 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 The study also relies on company publications, Board Of Investment publications, unpublished and published academic literature and business magazines.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. Capital budget Sri Lanka Gupta, Joyti, Chairperson Pandey, Indra M., Examination Committee Do, Ba Khang, Examination Committee DAAD, Scholarship donor Asian Institute of Technology. Research studies project ; no. SM-96-78 Full-Text http://203.159.5.9/ait-thesis/detail.php?q=B14461 .b11611923 mnait y 240401 0 970724 m a y 0 mnait mnait mnarc mnarc 20 40 Barcode : 30050120599120 CREATED : 1997-07-29 RECORD # : i1197364x LPATRON : 0 LCHKIN : - # RENEWALS : 0 # OVERDUE : 0 IUSE3 : 0 TOT CHKOUT : 0 TOT RENEW : 0 Barcode : 30050120599138 CREATED : 1997-07-29 RECORD # : i11973651 LPATRON : 1012265 LCHKIN : 2000-09-30 # RENEWALS : 0 # OVERDUE : 0 IUSE3 : 0 TOT CHKOUT : 2 TOT RENEW : 0 Barcode : 30050120227359 CREATED : 2016-04-27 RECORD # : i12955589 LPATRON : 0 LCHKIN : - # RENEWALS : 0 # OVERDUE : 0 IUSE3 : 0 TOT CHKOUT : 0 TOT RENEW : 0 Barcode : 30050120989354 CREATED : 2020-02-29 RECORD # : i13264436 LPATRON : 0 LCHKIN : - # RENEWALS : 0 # OVERDUE : 0 IUSE3 : 0 TOT CHKOUT : 0 TOT RENEW : 0 15071 15071 0 0 0 0 MAIN MAIN mnait 2026-08-17 0 AIT RSPR no. SM-96-78 30050120599120 2026-08-17 17:21:52 1 2026-08-17 20 0 0 0 0 MAIN MAIN mnait 2026-08-17 0 AIT RSPR no. SM-96-78 30050120599138 2026-08-17 17:21:52 2 2026-08-17 20 0 0 0 0 MAIN MAIN mnarc 2026-08-17 0 AIT RSPR no. SM-96-78 30050120227359 2026-08-17 17:21:52 2026-08-17 40 0 0 0 0 MAIN MAIN mnarc 2026-08-17 0 AIT RSPR no. SM-96-78 30050120989354 2026-08-17 17:21:52 3 2026-08-17 20