What is Capital Budgeting: Certification, Courses, Career, Salary, Admission & Fees

Rashmi KaranManager - Content
The most important the main purpose of companies is to get more profitability at the lowest cost and within the shortest time to recover investments quickly. Thus it is very much essential to carry out capital budgeting to maintain and survive the fluctuations that may lead to the failure of a project or a company’s operations. The cost of capital must offer a minimum return so that the investment can add value to the company.
What is Capital Budgeting?
“Capital budgeting is the process of planning and managing the company’s long-term investments”. Gómez S. (2015)
Capital budgeting is the process of making investment decisions regarding long-term assets, such as building new production facilities or investing in machinery and equipment. It is the process of deciding whether or not to invest in a particular project, as other investment possibilities may not be beneficial.
Capital budgeting enables the managers to identify, develop and evaluate investment opportunities that can be profitable for the company. This evaluation is made by checking whether the cash flows that the investment in an asset will generally exceed the flows required to carry out the said project.
Also read-
Capital budgeting is important because asset expansion usually involves huge expenses, and before a company can spend a large amount of money, it must have sufficient funds available. Therefore, a company contemplating a major capital expenditure programme should set up its financing several years in advance so that the required funds are available.
Capital budgeting aims to –
Balance the different financial sources, depending on the investments that the organisation intends to make
Determine the optimal financial structure, with an adequate proportion between own and external resources, trying to keep the cost of capital as low as possible
Facilitate the preparation of forecast accounting statements and operating budgets.
- Why Do Companies Need Capital Budgeting?
- Popular Private Capital Budgeting Colleges in India
- Capital Budgeting Methods
- How to Prepare a Capital Budget
- Why Should You Learn Capital Budgeting?
- Popular Capital Budgeting Specializations
- Most Popular Courses
- Top Capital Budgeting Courses
Why Do Companies Need Capital Budgeting?
You can check out the pointers below to know the main reasons why companies need a capital budget -
- For Evaluating LongTerm Investments
- To Give Resources Effectively
- For checking all the Risks
- To check the Time Value of Money
- Measuring the Performance
- Building Confidence of the Stakeholders
#11 Outlook
Popular Private Capital Budgeting Colleges in India
Accounting & Commerce Applications open. Apply Now
Accounting & Commerce Applications open. Apply Now
#133 India Today
Accounting & Commerce Applications open. Apply Now
#46 The Week
Accounting & Commerce Applications open. Apply Now
Capital Budgeting Methods
Methods used to evaluate fixed assets under a formal capital budgeting system are as mentioned in the pointers below for the ease of the students–
- Net Present Value (NPV) Analysis
- Internal Rate of Return
- Constraint Analysis
- Payback Period
- Avoidance Analysis
How to Prepare a Capital Budget
Find Investment options, calculate Cash Flows, focus on Profitable Projects, roll out the Project, and monitor and conduct a Post Audit are the steps you should follow to prepare a Capital Budget.
Know more about -
Banking Courses
Important Exam Dates
| Dates | Past Exam Dates |
|---|---|
| 01 Dec ' 25 - 14 Jan ' 26 | IGNOU TEE Dec 2025 exam |
| 01 Mar ' 24 - 02 May ' 24 | Online Applications |
Some scenarios in which a company needs a capital budget imperatively are as follows:
Territorial expansion.
Conversion of the business to franchise.
Acquisition of companies from other countries as subsidiaries.
Investment in human capital based on advanced training.
Renewal of non-current assets, such as machinery or vehicle fleet.
Business line expansion.
Some limitations of capital budgeting are as follows:-
It has long-term implementations in business operations. Capital budgeting can't be used for short terms. A wrong decision in the early stages of the project can affect the company's long-term survival.
An inadequate investment makes it challenging for businesses to enhance their budget and capital.
Capital budgeting involves huge funds, so the decision must be taken carefully.
Decisions in capital budgeting could be more adaptable as locating the market for capital goods takes work.
Capital budgeting decisions have a long-term and significant effect on the business's profitability.
Higher degrees of risks involved because it requires predicting future cash flows for long-term investments.
Why Should You Learn Capital Budgeting?
Capital budgeting is a very important skill for business management, accounting and finance professionals. Capital budgeting helps the organizations in making sound investment decisions, managing risk, and maximizing profit. Learning capital budgeting can give different career opportunities and increase financial decision making skill. You can chek out some of the reasons why learning capital budgeting can be good for your career in the table given below -
- Make Strategic Investment Decisions
- Develop Risk Assessment Skill
- Master Discount Rate Calculations
- Gain Expertise in Lease vs. Buy Analysis
- Better Career options
- Financial Analyst
- Corporate Finance Manager
- Investment Analyst
- Management Consultant
Popular Capital Budgeting Specializations
Popular Specializations
- Capital Budgeting
5 Colleges
- Accounting and Control
1 College
Most Popular Courses
Top Capital Budgeting Courses
Listed below are some of the top online capital budgeting courses to help you gain the right skills.
|
Course Name |
USPs |
|
Capital Budgeting – The Investment and Financing decision by Udemy (Duration: 3 hours) |
|
|
Capital Budgeting Techniques in Financial Appraisal by Udemy (Duration: 3.5 hours) |
|
|
Project Valuation and the Capital Budgeting Process by Coursera (Duration: 17 hours) |
|
|
Financial Management for Managers - Capital Budgeting by Alison (Duration: 6 - 10 hours) |
|
|
Capital Budgeting Techniques by Great Learning (Duration: 1.5 hours) |
|
News & Updates
Student Forum
Answered Yesterday
Silver Oak College of Liberal Studies offers BCom (Hons) in Global Public Accounting at the UG level for four-years. The programme is divided into eight semesters. Candidates must pass Class 12 or equivalent to apply for this course. It is a globally recognised course in 130+ countries.
N
Guide-Level 15
Answered Yesterday
Aspirants must have passed Class 12 from a recognised board to apply for BCom programme at Silver Oak College of Liberal Studies. Candidates must also have documents proving their eligibility for verification. Admission to BCom is merit-based.
N
Guide-Level 15
Answered 3 hours ago
A modern campus is equipped with cutting-edge technology like air conditioning, Wi-Fi everywhere on campus (including classrooms), auditoriums equipped with audio-visual equipment, labs with computers and advanced analytical tools, as well as creative and collaboration space, which all contribute to
M
Contributor-Level 7
Answered 4 days ago
St. Aloysius provide scholarships based on your marks and also provide mid day meal and merit cum scholarship for certain set of students.
A
Beginner-Level 1
Answered 4 days ago
Yes, candidates who gain admissions in the BCom curriculum at Jai Hind College are required to undergo internships for final degree.
However, candidates can expect to complete at least three internships when trying to complete their BCom course at Jai Hind College. Candidates are advised to do more
S
Contributor-Level 10
Answered 4 days ago
No, the BCom course curriculum and duration remains the same between the self financed and aided groups at Jai Hind College. As long as the BCom specialisation is the same, there is no difference between the BCom courses until the end of Jai Hind College.
S
Contributor-Level 10
Answered 4 days ago
Yes, the BCom fees at Jai Hind College is different between courses. However, the BCom fees only differs between the self financed and aided category BCom courses only. The BCom courses offered in the same category have the same fees as each other at Jai Hind College.
S
Contributor-Level 10
Answered 4 days ago
The Pondicherry University CUET UG cutoff 2024 was released for all categories under the All India category for admission to various UG and PG level courses. The cutoff was released in the form of opening and closing scores.
For the OBC AI quota, the last round cutoff range was between 3 and 257, wh
N
Contributor-Level 10
Answered 4 days ago
There is only a minor difference in the admission process between BCom courses in the self financed and aided categories. For the aided category admissions, candidates need to prove that they are eligible under the criteria for aided programme admissions at Jai Hind College. This is done by providin
S
Contributor-Level 10
Answered 4 days ago
The current application fees for Jai Hind College BCom admissions is unknown. The Jai Hind College BCom application fees stood at INR 250 last year.
Candidates can expect the Jai Hind College BCom application fees to cost the same or slightly higher during the 2026 BCom admissions at Jai Hind Colleg
S
Contributor-Level 10
Answered 4 days ago
The 2026 deadline for BCom admissions are yet to be revealed. Generally, the candidates get one month after the Class 12 board exam results have been declared to apply for BCom courses. In 2025, the BCom admission deadline was scheduled on 10th June 2025.
Thus, candidates can expect the 2026 deadlin
S
Contributor-Level 10
Answered 4 days ago
No, the Jai Hind College BCom admissions are still not open for the academic year 2026. Generally, the BCom admissions at Jai Hind College are opened during the month of May. The exact date will vary depending on the date of the Class 12 board exam result declaration which is also done in the same m
S
Contributor-Level 10
Answered 4 days ago
There are no mandatory entrance exams for BCom admissions at Jai Hind College. Candidates are selected by Jai Hind College for BCom admissions on the basis of the Class 12 board exam results. A minimum aggregate of 35% is required by candidates to be able to apply for the Jai Hind College BCom cours
S
Contributor-Level 10
Answered 4 days ago
No, candidats are not required to clear Class 12 in Commerce stream to qualify for BCom admissions at Jai Hind College. Candidates of all streams are eligible to apply for BCom at Jai Hind College as long as clear Class 12 board exams from a recognised board.
S
Contributor-Level 10
Answered 4 days ago
Not really, completing the Class 12 from the specifically Commerce stream is not important for admissions in the BCom course at Institute of Commerce, Nirma University. However, students must have studied one of the commerce-related subjects in their Class 12. For example, students must have studied
K
Contributor-Level 10
Answered 4 days ago
Yes, Institute of Commerce, Nirma University does offer internships to BCom students. During the course, three compulsory internships are important one of social and two corporate Internships.
Social Internship 3 weeks (Internship with NGO, Civil Society, and Social Organisation: aimed to enhance th
A
Contributor-Level 9
Answered 4 days ago
There are no. of factors that one can taken into account, while comparing the Institute of Commerce, Nirma University BCom course. These factors can not be predecided, because it can change according to the students' preferences. Some of the important considered factors are, seats, placements, fees,
V
Contributor-Level 10
Answered 4 days ago
The highest placement package for the BCom course at the Institute of Commerce, Nirma University, along with the average package has been released. We have the 2025 data that you can check from the following columns:
| Particulars | Statistics (2025) |
|---|---|
| Highest Salary | ₹ 5.63 L |
| Average Salary | ₹ 3.8 L |
P
Contributor-Level 10
Answered 4 days ago
Yes, Institute of Commerce, Nirma University does offer scholarships to BCom students. The institute claims that the University extends financial support up to 100% of the tution fee to meritorious students in the form of scholarships based on merit, and merit-cum-means.
I
Contributor-Level 10
Answered 4 days ago
A
Contributor-Level 10
Answered 4 days ago
The total no. of seats given by Institute of Commerce, Nirma University is distrubuted to the different categories of the students. The categories are, General Category, NRI (Self)/ NRI Sponsored Category, N/ PIO/ Gulf & South East Asia (CIWGC-SEA) Category. The seats sanctioned to all these categor
I
Contributor-Level 10
Answered 4 days ago
The BCom programme at Institute of Commerce, Nirma University consists of foundation courses, core commerce courses, core commerce specialisation courses and minor specialisation courses. The minor specialisations will be in the areas of BFSI, Economics, Data Analytics, Marketing, etc.
T
Contributor-Level 10
Answered 4 days ago
The abundant info. about the structure of Institute of Commerce, Nirma University BCom course is mentioned in the following pointers:
- The course is of 4 years (eight semesters)
- The classes for BCom will held in English language
- Total 160 credits are sanctioned for whole course.
- 3 to 4 credits (one cre
R
Contributor-Level 10
Answered 4 days ago
C
Contributor-Level 10
Answered 4 days ago
No, students are not allowed to get direct admissions into BCom course at Insitute of Commerce, Nirma University. They need to complete the full-length admission process of BCom course. The process starts with online registration and ends on the fee payment of the course.
A
Contributor-Level 9
Answered 4 days ago
The application fee for the BCom course at Inst. of Comm., Nimra University is need to be paid after sucessful registration for the Bachelor of Commerce (Hons). The fee charge is Rs. 1,000. Students can pay this application fee digitally.
K
Contributor-Level 10
Answered 4 days ago
Institute of Commerce BCom deadlines are released in the month of May. Mostly on the last date of May, it is decided to close the applications. Not only the institute's application windows, students should track the crucial Class 12 dates too.
V
Contributor-Level 10
Answered 4 days ago
Candidates can apply for the BCom course at Institute of Commerce, Nirma University now. The admission portal is open currently. Candidates can apply for the course through the university's website. At the time of applying for the course, applicants must ensure that they complete the min. eligibilit
P
Contributor-Level 10
Answered 5 days ago
The general earning potential of Master of Business Administration graduates at the very start of their professional careers is much greater than that of Master of Commerce postgraduates. The delivery of management and leadership skills as part of the MBA programme accelerates the path to higher rem
A
Contributor-Level 9
Answered 6 days ago
The specialisations offered for the Bachelors' of Commerce (BCom) programme at Brihan Maharashtra College of Commerce, Pune is numbered at 3. Here are the BCom specialisations offered at BMCC Pune:
- General BCom
- BCom Honors
- BCom in Fintech
For this course students must pass Class 10 and 12 and pay any ap
C
Contributor-Level 10
Taking an Exam? Selecting a College?
Find insights & recommendations on colleges and exams that you won't find anywhere else
On Shiksha, get access to
- 66k Colleges
- 1k Exams
- 681k Reviews
- 1800k Answers
An example of capital budgeting in everyday life is a family deciding whether to buy a new car. The family would have to make an approximation of the cash inflows and outflows from buying the car, including the initial price, maintenance costs, fuel prices, and resale value.