@article{MAKHILLJEAS2018132417421,
    title = {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 = {Journal of Engineering and Applied Sciences},
    volume = {13},
    number = {24},
    pages = {10510-10516},
    year = {2018},
    issn = {1816-949x},
    doi = {jeasci.2018.10510.10516},
    url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2018.10510.10516},
    author = {Khawla Hussein,Imtithal Rashid,Hassnain Raghib and},
    keywords = {Capital budget,sensitivity analysis,variables,evaluation,projects,decision},
    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.}
    }