[removed] Weightedaverage cost of capital (WACC). 
[removed] Overconfidence in decisionmaking. 
[removed] IRR, because all reinvestment of funds occurs at the rate of the cost of capital and because it takes into consideration the relative size of the initial investment. 
[removed] A basic objective underlying capital budgeting is to select assets that will earn a satisfactory return. 
[removed] A pessimistic estimate in a typical scenario analysis. 
[removed] Payback period. 
[removed] Expansion option. 
[removed] Variable manufacturing cost of the component. 
[removed] Rebuild to save $13,000. 
[removed] The variable manufacturing cost of the component. 
[removed] Value chain analysis. 
[removed] 4 years. 
[removed] A longterm planning horizon is assumed. 
[removed] Activitybased costing. 
[removed] Modified internal rate of return (MIRR). 
[removed] The time between when a customer places an order and the time when the order is received by the customer. 
[removed] $90 unfavorable. 
[removed] $50 favorable. 
[removed] Cost tables. 
[removed] Consumer analysis 
[removed] Manufacturing cost – sales price. 
[removed] Ideal and real. 
[removed] There is an unfavorable labor efficiency variance. 
[removed] the theory of constraints. 
[removed] Resource consumption accounting (RCA). 
[removed] $50 favorable. 
[removed] N/A this variance does not exist in a threevariance analysis of the total overhead variance. 
[removed] Flexiblebudget operating income. 
[removed] $80,000. 
[removed] Comparing actual to budgeted financial results. 
[removed] Lack of a strategic emphasis in decision making. 
[removed] $1,000,000. 
