Short Communication

Die Gebruik van 'n Handleiding by Kapitaalinvesteringsbegrotings

I. J. Lambrechts
South African Journal of Business Management | Vol 4, No 4 | a3562 | DOI: https://doi.org/10.4102/sajbm.v4i4.3562 | © 2022 Copyright Status: Not provided. Contact Holding Institution to verify copyright status. Rights Holder: University of Stellenbosch
Submitted: 19 July 2022 | Published: 30 November 1973

About the author(s)

I. J. Lambrechts, Departement van Bedryfsekonomie, Universiteit van Stellenbosch, South Africa

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Abstract

The writer states that many companies with effective profit planning and control systems do not make use of manuals. In spite of this it should be noticed that the advantages of written instructions compensate for the disadvantages regarding time and effort. This is also applicable to the capital budget.

In order to compose a manual for capital budgeting purposes, the capital budget has to be divided into sub-activities. In this article these sub-activities are identified and broad guiding lines regarding procedures, responsibilities, time aspects, etc. for each sub-activity are discussed.


Keywords

Handleiding; kapitaalinvesteringsbegroting

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