The internal rate of return is a method used to evaluate investments for capital budgeting decisions. The accounting rate of return is a method used to evaluate investments for capital budgeting decisions. The excess present value (profitability) index is a method used to evaluate investments for capital budgeting decisions. The required rate of return is not a method used to evaluate investments for capital budgeting decisions. The required rate of return in capital budgeting is the discount rate used to calculate the present value of the future expected cash flows in all of the discounted cash flow methods of capital budgeting.
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