Pääomakartoitus
Pääomakartoitus, which translates to capital budgeting or capital expenditure analysis in English, is a crucial financial process used by organizations to evaluate the profitability and feasibility of significant investment projects or acquisitions. This process involves forecasting future cash flows associated with a proposed investment and then discounting these cash flows back to their present value. The goal is to determine if the expected returns from the investment justify the initial outlay and associated risks.
Several common methods are employed in pääomakartoitus. Net Present Value (NPV) is a widely used technique where
Other techniques include the Payback Period, which measures the time it takes for an investment to generate