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  2. Capital improvement plan - Wikipedia

    en.wikipedia.org/wiki/Capital_Improvement_Plan

    Capital improvement plan. A capital improvement plan ( CIP ), or capital improvement program, is a short-range plan, usually four to ten years, that identifies capital projects and equipment purchases, provides a planning schedule and identifies options for financing the plan.

  3. Capital budgeting - Wikipedia

    en.wikipedia.org/wiki/Capital_budgeting

    Capital budgeting in corporate finance, corporate planning and accounting is an area of capital management that concerns the planning process used to determine whether an organization's long term capital investments such as new machinery, replacement of machinery, new plants, new products, and research development projects are worth the funding of cash through the firm's capitalization ...

  4. Capital cost - Wikipedia

    en.wikipedia.org/wiki/Capital_cost

    Capital costs are fixed, one-time expenses incurred on the purchase of land, buildings, construction, and equipment used in the production of goods or in the rendering of services. In other words, it is the total cost needed to bring a project to a commercially operable status. Whether a particular cost is capital or not depend on many factors ...

  5. Cost of capital - Wikipedia

    en.wikipedia.org/wiki/Cost_of_capital

    Sustainable finance. v. t. e. In economics and accounting, the cost of capital is the cost of a company's funds (both debt and equity ), or from an investor's point of view is "the required rate of return on a portfolio company's existing securities". [ 1] It is used to evaluate new projects of a company.

  6. Project production management - Wikipedia

    en.wikipedia.org/wiki/Project_Production_Management

    Project Production Management (PPM) is the application of this body of knowledge to the delivery of capital projects. Project management, as defined by the Project Management Institute, [1] [2] specifically excludes operations management from its body of knowledge, [3] on the basis that projects are temporary endeavors with a beginning and an ...

  7. Cost estimate - Wikipedia

    en.wikipedia.org/wiki/Cost_estimate

    Cost estimate. A cost estimate is the approximation of the cost of a program, project, or operation. The cost estimate is the product of the cost estimating process. The cost estimate has a single total value and may have identifiable component values. A problem with a cost overrun can be avoided with a credible, reliable, and accurate cost ...

  8. Capital expenditure - Wikipedia

    en.wikipedia.org/wiki/Capital_expenditure

    Accounting. Capital expenditure or capital expense (abbreviated capex, CAPEX, or CapEx) is the money an organization or corporate entity spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, or land. [ 1][ 2] It is considered a capital expenditure when the asset is newly purchased or when money is used ...

  9. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [ 1] It emphasizes accountability rather than profitability, and is used by Nonprofit organizations and by governments. In this method, a fund consists of a ...