Authors : Khawla Hussein Hamdan, Imtithal Rashid Bachay, Hassnain Raghib Talab and Hakeem Hammood Flayyih
Abstract: The research aims to study the variables that have not been studied by previous researchers in the field of cost accounting to the extent of the researcher’s knowledge. The objective of the research was to use the capital budget and sensitivity analysis to determine the inflows and outflows of cash and the sensitivity of each element and to indicate their role in making the decision to choose the project for the best investment. The researchers choose Iraqi company for the production and marketing of meat and field crops which included research study four investment projects namely the Abu Ghraib Poultry Investment Project, Al-Dora Poultry investment project, Al-Karkh Poultry investment project and Al-Ghalbiyah Poultry investment. The researchers reached a set of conclusions, the most important of which is the balance of capital and sensitivity analysis have role in providing accurate information to help the decision makers to take the best investment decision through the differentiation between investment projects and evaluation, the researchers have recommended a set of recommendations, the most important of which is the need to choose criteria for the evaluation of investment projects based on scientific bases which allow the decision maker to choose between investment projects.
Khawla Hussein Hamdan, Imtithal Rashid Bachay, Hassnain Raghib Talab and Hakeem Hammood Flayyih, 2018. Using Capital Budget and Sensitivity Analysis to Predict Future Cash Flows and Evaluate Investment Projects: Empirical Study at Iraqi Company for Production, Marketing and Meat and Field Crops. Journal of Engineering and Applied Sciences, 13: 10510-10516.