Description: Capital Budgeting in Small Firm Size explores the principles and practices of investment decision-making in small businesses, with particular emphasis on capital allocation, financial planning, and long-term investment evaluation. The book examines capital budgeting techniques such as payback period, accounting rate of return, net present value, internal rate of return, and profitability index. It discusses the financial constraints, risk considerations, resource limitations, and managerial challenges commonly encountered by small firms when evaluating investment opportunities. The book also highlights the importance of cash-flow analysis, cost of capital, risk assessment, and strategic planning in achieving sustainable growth. It serves as a valuable resource for students, entrepreneurs, researchers, financial managers, and small-business practitioners.