beruházási

Beruházási is an adjective in Hungarian, relating to investment, investment projects, or capital expenditure. The term is used across economics, finance, urban planning, and public administration to describe activities, decisions, and costs associated with allocating capital to acquire or develop assets or projects. It encompasses both private sector investments and public sector infrastructure initiatives.

Common usages include beruházási költségek, meaning capital expenditures; beruházási projektek, referring to investment projects; beruházási döntés, the decision to undertake an investment; beruházási terv, an investment plan; and beruházási hitel, an investment loan. The phrase beruházási források denotes funding sources for such investments.

In accounting and budgeting, beruházás is reflected through beruházási költségek or beruházási eszközök, with the latter referring to long-term assets capitalized for depreciation. Beruházási érték can denote the value assigned to an investment when it is acquired. The term thus lies at the intersection of financial reporting and corporate or governmental project evaluation.

Policy and planning contexts use beruházási concepts to assess ROI, net present value, and internal rate of return, often employing cost–benefit analysis to compare alternatives. Beruházási prioritások and beruházási stratégiák guide the allocation of limited resources. Overall, beruházási denotes the set of activities and considerations involved in investing capital to create or acquire assets and capabilities for future benefit.