Advanced Capital Budgeting: Analysis that Improves Long-term ROI (Video) (Course Id 1092)

• Who is this course for?
  This course is intended for anyone needing Continuing Professional Education (CPE), especially CPAs and finance professionals involved in capital investment decision-making.

• What is this course about or what problem does this course solve?
  The course provides a structured approach to capital budgeting, helping professionals evaluate and communicate high-ROI investment opportunities while effectively allocating scarce capital resources.

• How can the knowledge from this course be used?
  Learners can apply the techniques taught to develop assumptions, perform capital budgeting and risk analyses (including lease vs. buy decisions), and create decision packages for capital projects.

• Why is this course important to a CPA, Accountant, or IRS Enrolled Agent?
  It enhances a CPA's ability to make strategic, financially sound investment recommendations and ensures capital is directed to projects with the best return potential.

• When is this course relevant or timely?
  This course is timely whenever organizations are evaluating significant capital expenditures and need robust financial analysis to guide investment decisions.

• How is a course like this consumed or used?
  This self-paced, video-based NASBA QAS course includes review and final exam questions and is completed online for CPE credit.

This is a course in establishing a capital budgeting process from conducting due diligence through to communicating and facilitating discussions of capital investment opportunities with decision makers. Capital budgeting is a key strategic process that ensures capital is deployed to only those opportunities that have a high probability of meeting or exceeding the expectations for return. It is also a process that ensures that scarce capital resources are deployed to the highest yield opportunities across the organization.

In this course, we will walk through how to develop assumptions, prepare the capital budgeting analysis, and quantify risk using tornado charts and monte-carlo simulation analysis. We will also discuss the financing implications of capital investment opportunities by looking at lease versus buy analysis, a related but often confused part of capital budgeting.

Video - NASBA QAS - Text - NASBA Registry - 1092

Course Learning Objectives

� Develop assumptions that explore and document the range of potential outcomes.
� Identify and calculate the appropriate discount rate for capital budgeting analysis.
� Prepare a capital budgeting analysis.
� Prepare a decision package for a capital budgeting decision including a quantification of risk.
� Prepare lease versus buy analysis.

Chapter 1 - Advanced Capital Budgeting: Analysis that Improves Long-term ROI

Chapter 1 Review Questions

Chapter 2 - Link for Other Required File

Glossary of Terminology