An Analytical Tool of Women Entrepreurship: Capital Budgeting

In India about 50% of the total population constitute women, but women workers constitute about 16% of the total population and out of these 16% , 82% work is in unorganised sector. With an increase in women education, more and more tend to join work force and with increase in the technically qualified women, women are finding increasing opportunities in establishing their own enterprises. For establishing their own entreprises, the investment decisions, also known as Capital Budgeting Decisions should be taken into account.It requires comparison of costs against benefits over a long period. The deployment of finances on additional plants and equipments cannot be recovered in a short run. Such investments may affect revenues for the time period ranging from 2 to 20 years or more. Such decisions involve a careful consideration of various factors such as profitability, safety, liquidity, solvency etc. The present paper deals with this important function of Women as a finance manager.