Thesis Chapter on Capital Budgeting.pptx

Thesis on Capital Budgeting

1. CHALLENGES AND PRACTICES ON CAPITAL BUDGETING OF R.M. SOLIVEN CANTEEN LOCATED AT LAGUNA TECHNOPARK, BIÑAN CITY, LAGUNA: BASIS FOR ACTION PLAN RESEARCH PROPOSAL Soliven , Rizza M. Soliven , Rizzle M. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY

2. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY CHAPTER IV Demographic Profile Capital Budgeting Techniques Challenges on Capital Budgeting CHAPTER V Demographic Profile Capital Budgeting Techniques Challenges on Capital Budgeting

3. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY Demographic Profile Respondents are Competent Tertiary or College Level (Average) General Idea on Capital Budgeting No knowledge on Capital Budgeting Techniques

4. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY Capital Budgeting Techniques Source of Capital Business Operations Investment Activities Lending Business (verified through PPM, PIM) Purchase of Real Property (verified through PPM, NPV) Techniques Payback Period Method, Profitability Index Method, and Net Present Value Method are used by R.M. Soliven Canteen

5. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY Challenges Encountered No Challenges in Capital Budgeting Current Liabilities are paid by working capital Capital Budget No specific amount for investment activities Suppliers and Customers Will be negatively affected if the capital budget of R.M. Soliven Canteen will be mismanaged

6. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY Conclusion Hypothesis (H 1) Capital Budgeting Technique is Proper No challenges on Capital Budgeting No need for Action Plan Recommendation Businesses – Invest in proper persons for the job Accounting Students – Better appreciation of Accounting Accounting Department – Development and Stay up-to-date Future Researchers – Willingness for Cooperation

7. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY Theoretical Framework Capital Budgeting Techniques 1. Payback Period 2. Net Present Value 3. Profitability Index

8. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY Conceptual Framework Input The Researchers will gather relevant data through several sources including responses from the respondents Process The Researchers will analyze the data and gather additional information, if needed, then interpret all data Output Interpreted data will become the necessary information for the preparation of an Action Plan

9. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY Statement of the Problem 1. Identity of the Respondents (Capabilities) To know if it is reasonable to assume if the respondents are capable of understanding the principle of capital budgeting 2. Capital Budgeting Techniques of Respondents To determine if R.M. Soliven Canteen are using all or any of the three (3) capital budgeting techniques 3. Challenges in Decision Making (Investment Activities) To determine any challenges that the respondents encounter in decision making

10. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY Hypothesis Components Capital Budgeting Techniques of R.M. Soliven (Proper or Not) Challenges of R.M. Soliven in Capital Budgeting (With or Without) Action Plan (Needed or Not Needed)

11. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY Scope and Limitation 1. R.M. Soliven Canteen Owners Circumstances Startup Businesses 2. Payback Period Method, Net Present Value, and Profitability Index Only to establish a Basis for an Action Plan Preparation and/or Implementation of an Actual Action Plan IS NOT PART of this study, because it must first be established that A PROBLEM EXISTS from which the Action Plan will be prepared, which is the purpose of this study.

12. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY CHAPTER II Relationship between Capital and Startup Company Startup companies MUST maximize their capital in order to survive and develop Wrong use of Capital or investments may result to closure of business Proper Investment will produce further capital and assets Capital Budgeting Techniques are important to help Startup Companies to beat the high mortality rate

13. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY CHAPTER III Respondents Two (2) Owners of R.M. Soliven Canteen (Operation & Finance) Research Instrument Questionnaire (Three Parts) First Part – Profile / Background of Respondents Second Part – R.M. Soliven Canteen actual CBT and operation Third Part – Challenges in Decision Making Treatment of Data Calculation of Gathered Data using the three CBT Collate the data necessary to determine if an action plan is needed

14. CHALLENGES AND PRACTICES ON CAPITAL BUDGETING OF R.M. SOLIVEN CANTEEN LOCATED AT LAGUNA TECHNOPARK, BIÑAN CITY, LAGUNA: BASIS FOR ACTION PLAN RESEARCH PROPOSAL Soliven , Rizza M. Soliven , Rizzle M. TRIMEX COLLEGES INC. Trojan Building, Plaza Limaco , Poblacion , Binãn , Philippines COLLEGE OF ACCOUNTANCY