Capital budgeting?

Capital budgeting is the process of evaluating and selecting long-term investment projects that will generate the most value for a company. This process involves analyzing the potential costs and benefits of different investment opportunities, assessing the risks involved, and determining whether the investment aligns with the company's overall strategic goals. Capital budgeting helps companies make informed decisions about where to allocate their financial resources in order to maximize profitability and achieve long-term growth.