Following the success of our Dividend Policy in 30 Minutes guide, Mercer Capital is pleased to introduce the next installment Capital Budgeting in 30 Minutes.

This latest guide continues our mission to help family business directors navigate complex financial concepts with clarity and confidence. Capital budgeting decisions—those that determine which projects a company should invest in—are among the most consequential choices a board can make. “Do-overs” are expensive, and understanding how to evaluate potential investments is critical to preserving and enhancing shareholder value.

In Capital Budgeting in 30 Minutes, Mercer Capital’s Family Business Advisory Team explains how family business directors can assess capital projects using tools such as net present value and internal rate of return, while also weighing strategic fit and non-financial constraints. The guide offers practical insights to help directors make disciplined, informed investment decisions aligned with the company’s long-term goals.

You can download a digital version of the booklet here, or you can request a physical copy of the booklet here.