ABSTRACT
Capital budgeting involve basically the estimation of the cash flow, estimation of the expected cash return and application of evaluation techniques in making investment decision.
This study looked into the extent to which the Nigerian breweries do carry out proper evaluation of capital project before making their investment decision as well as the extent in which other factors are consider in the decision process.
The study wills assertion the extent to which capital budgeting evaluation techniques are used by the Nigerian breweries in evaluation the capital budgeted projects. And consider whether well-evaluated project will yield adequate return for investors as well as the other factor, which influence the selection of the project to be invested in.
In arriving at my conclusion, interview were conducted and statistical test such as the chi-square were used in analyzing data collected at the course of the study.
Result of the study show that the evaluation of the capital project by the management of the Nigerian breweries is not normally carried out effectively before making their investment decision and that a well evaluated project will normally yield an adequate return on investment.
Based on the findings, some recommendation has been put forward for consideration in chapter five.
TABLE OF CONTENT
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of content
CHAPTER ONE:
1.1 Introductions
1.2 Statement of the problem
1.3 Objective of study
1.4 Significance of study
1.5 Statement of the hypothesis
1.6 Scope of the study
1.8 Definitions of terms
CHAPTER TWO:
2.0     Review of the related literature
2.1     Meaning of capital budgeting decision
2.2     Importance of capital budgeting decision
2.3     Types pf capital budgeting decision
2.4     Problems
2.5     Analysis of capital project
2.6     Deterring the cash flow
2.7     Techniques used in capital budgeting decision
2.7.1     Payback method
2.7.2     Net present value
2.7.3     Internal rate of return
2.7.4     Accounting rate of return
2.8    Ranking of investment proposal
CHAPTER THREE
3.1     Research design and methodology
3.2     Source of data
3.3     Primary
3.4     Secondary data
3.5     Sample used
3.6     Method of investigation
CHAPTER FOUR
4.1     Data analysis and interpretation
4.2     Data presentation and analysis
4.3     Test of hypothesis
CHAPTER FIVE
SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATION
5.1     Summary of the findings
5.2     Conclusion
5.3     Recommendation
BIBLIOGRAPHY
APPENDIX / QUESTIONNAIRE