International Journal of Scientific Research and Engineering Development

This study is about Capital Budgeting Techniques at AV Vision Equipment’s India Pvt Ltd. It looks at how the company makes long-term investment decisions using financial appraisal methods. The study highlights the importance of Capital Budgeting in choosing projects and using resources efficiently. It examines techniques like Payback Period, Net Present Value, Internal Rate of Return and Profitability Index. The study analyzes how these methods are used in decisions related to AV equipment purchase, infrastructure expansion and technology upgrades. It emphasizes planning, risk assessment and return optimization in investment decisions. The study also looks at the role of cash flow estimation and cost of capital in project evaluation. The findings show that Net Present Value and Internal Rate of Return provide decision accuracy compared to traditional methods. Proper Capital Budgeting helps reduce risk and improve profitability. The study concludes that systematic investment appraisal supports business growth.

Pulivarthi Bhavana, Mr.Vinay Kumar,"A Study on Capital Budgeting Techniques at Av Vision Equipment’s India Pvt Ltd" International Journal of Scientific Research and Engineering Development, V9(3): Page(2744-2755) May-June 2026. ISSN: 2581-7175. www.ijsred.com. Published by Scientific and Academic Research Publishing.