The process by which management evaluates long-term investment decisions involving long-term operational assets is called:

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Capital investment analysis is the specific process of evaluating long-term investment decisions involving operational assets. Activity-based management is focused on improving the efficiency of specific business activities. Strategic business analysis is a broader process of evaluating an organization's overall strategy and competitive position. Fixed cost analysis is focused on analyzing the fixed costs of a business.

The Process by Which Management Evaluates Long-Term Investment Decisions Involving