Capital budgeting is the process of deciding on long-term investment in real estate assets of a company. Any procedure related to the budgeting process requires the examination of the financial and economic efficiency of the project. For this reason, a great emphasis is placed on the time value of money, i.e., the process of deriving future cash flows at present value using the discount rate. When defining cash flows, it is important to mention the cost of capital which actually represents the cost of financing the company. It is divided into two basic forms, debt and equity capital. Through the capital budgeting process, a number of methods have been developed to assist in choosing the best choice for the company. Basic methods when deciding to accept an investment project is the method of pure present value and the internal rate of profitability. We differentiate a much larger number of additional methods, among which the best known one is the method of return period and profitability index.