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Synopsis This book presents the Capital Budgeting Practices being followed by the corporate sector, It is the perfect blend of theory of capital budgeting and its practical applications in the present context. This book is significant from the point of view of government, financial institutions, merchant bankers, corporate sector, researchers and investing public at large. It may help the government, financial institutions and merchant investment policies so as to provide better industrial climate in India. The companies can apply findings of the study to have good financial management. It may be of immense help to the general investing public by informing them about the usage of their funds by the companies. The focus of this book is on: Modern concept of finance function; Financial Objectives pursued by the companies while deciding about capital budgeting projects; Capital Budgeting Methods; Risk Handling Techniques; Comparison of the results of this study with those of other studies carried out in India and abroad.