Abstract
The aim of this research is to study the investment decisions and capital
budgeting practices in manufacturing sector of Pakistan. To examine
the investment decisions in manufacturing sector in Pakistan. To
determine the capital budgeting practices in Pakistan. Capital
budgeting is very important for firm its importance cannot be
overemphasize because it has long term benefits for the validity and
operational functionality of the firm. Capital budgeting is followed by
techniques which are helpful in decision making. In planning process
these techniques play key role for choosing worth funding project.
These techniques are used to get clear view of proposed projects.
Previous studies work on overall financial/non-financial sector
according to my limited knowledge there is no specific study in
manufacturing sector. This study helps the mangers to take the
corrective measures. Questionnaire is conducted by using self-delivery
collection method. It was found that the net present value technique is
the most preferred by the big size firms companies. Moreover,
significant differences between companies of different sizes are
identified. In smaller companies, earning and cost comparison are
more popular
Ikhtiar Ali Ghumro, Ashique Ali Lashari, Inayatullah Bhatti, Mujeeb-ur-Rehman Abro. (2019) Investment Decisions: How it influence Capital Budgeting Practices, Journal of Managerial Sciences, Volume 13, Issue 2.
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