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Centralized and decentralized when applied to capital budget

Question:

What is meant by the terms "centralized" and "decentralized" when applied to capital budgeting? Why might centralized and decentralized analyses of the same project lead to different net present values? What might lead companies in one country to have a lower cost of capital than similar companies in another?

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Finance Basics: Centralized and decentralized when applied to capital budget

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