Dari pembahasan di atas Penganggaran Modal capital budgeting sangatlah penting

Dari pembahasan di atas penganggaran modal capital

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Dari pembahasan di atas, Penganggaran Modal (capital budgeting) sangatlah penting dalam menentukan alur kas,investasi dan penanaman saham. Dimana bila perhitungan atau keputusan untuk pengambilan penganggaran modal tepat, maka keuntungan bagi perusahaan akan meningkat sesuai dengan perhitungan. Dan sangatlah penting bagi manajer keuangan untuk sangat hati-hati dalam mengambil keputusan dengan keadaan keuangan suatu perusahaan. 21
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DAFTAR PUSTAKA Kadariah, Lien K Sabur dan Clive Gray. 1978. Pengantar Evaluasi Proyek. FEUI.Jakarta Pangestu S.2001. Manajemen Keuangan (Bahan Ajar) Program Studi Manajemen Agribisnis. UGM. Yogyakarta. Simarmata, Dj. A. 1984. Pendekatan Sistem dalam Analisis Proyek Investasi dan Pasar Modal. Gramedia. Jakarta Suratiyah, Ken.2006. Manajemen Finansial Untuk Perusahaan Pertanian (Buku Ajar). 22
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Jurusan Sosial Ekonomi Pertanian. UGM.Yokyakarta 23
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