000			03721nam a2200433 4500
005			20260817172152.0
008			th eng
035			_a.b11611923
099		9	_aAIT RSPR no. SM-96-78
100	1		_aWeerakoon, W. M. G.
245	1	0	_aCapital budgeting practices in Sri Lankan companies
260			_aBangkok : _bAsian Institute of Technology, _c1996
300			_a104 leaves : _bill.
490	1		_aResearch studies project report ; _vno. SM-96-78
500			_aA research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration.
502			_aResearch Studies Project Report (M.B.A.) - Asian Institute of Technology, 1996
520			_aThe 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 The study also relies on company publications, Board Of Investment publications, unpublished and published academic literature and business magazines.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	1	0	_aCapital budget _xSri Lanka
700	1		_aGupta, Joyti, _eChairperson
700	1		_aPandey, Indra M., _eExamination Committee
700	1		_aDo, Ba Khang, _eExamination Committee
710	2		_aDAAD, _eScholarship donor
810	2		_aAsian Institute of Technology. _tResearch studies project ; _vno. SM-96-78
856			_3Full-Text _uhttp://203.159.5.9/ait-thesis/detail.php?q=B14461
907			_a.b11611923 _bmnait _cy
902			_a240401
998			_b0 _c970724 _dm _ea _fy _g0
945			_lmnait
945			_lmnait
945			_lmnarc
945			_lmnarc
942			_c20
942			_c40
909			_aBarcode : 30050120599120 _bCREATED : 1997-07-29 _cRECORD # : i1197364x _dLPATRON : 0 _eLCHKIN : - _f# RENEWALS : 0 _g# OVERDUE : 0 _hIUSE3 : 0 _iTOT CHKOUT : 0 _jTOT RENEW : 0
909			_aBarcode : 30050120599138 _bCREATED : 1997-07-29 _cRECORD # : i11973651 _dLPATRON : 1012265 _eLCHKIN : 2000-09-30 _f# RENEWALS : 0 _g# OVERDUE : 0 _hIUSE3 : 0 _iTOT CHKOUT : 2 _jTOT RENEW : 0
909			_aBarcode : 30050120227359 _bCREATED : 2016-04-27 _cRECORD # : i12955589 _dLPATRON : 0 _eLCHKIN : - _f# RENEWALS : 0 _g# OVERDUE : 0 _hIUSE3 : 0 _iTOT CHKOUT : 0 _jTOT RENEW : 0
909			_aBarcode : 30050120989354 _bCREATED : 2020-02-29 _cRECORD # : i13264436 _dLPATRON : 0 _eLCHKIN : - _f# RENEWALS : 0 _g# OVERDUE : 0 _hIUSE3 : 0 _iTOT CHKOUT : 0 _jTOT RENEW : 0
999			_c15071 _d15071