Abstract
Abstract This article offers a decision support model for classroom coverage of capital budgeting. The model is operationalized through a decision-making framework known formally as the Analytic Hierarchy Process (AHP). This model offers two enhancements to traditional capital budgeting procedures. First, the AHP can link capital budgeting decisions directly to the strategic plan of the business unit. Second, it can incorporate nonfinancial (and subjective) factors formally and systematically into the decision framework. Depending on the depth of coverage desired, the proposed method can be used at both the graduate and advanced undergraduate levels in cost or managerial accounting courses.
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