Document Type : opinion article

Author

• Saba Nastaran

University of Tehran

Abstract

Capital budgeting refers to the process of allocating financial resources to long-term projects and investments. This process is of great importance in financial decision-making and is especially essential in industries such as tourism, where there are large, capital-intensive projects.

Keywords

• Capital budgeting
• management accounting
• tourism industry

Main Subjects

• Accounting
• Financial Management
• Interdisciplinary with Accounting