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Capital budget

“Capital budgeting is long-term planning for making and financing proposed capital outlays”.

About the Above Author 

Charles T. Horngren
Charles T. Horngren, the Edmund W. Littlefield Professor of Accounting, Emeritus, at the Stanford Graduate School of Business, credited with pioneering modern-day management accounting, died Oct. 23 in Palo Alto after a long illness. He was days shy of his 85th birthday.



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