Capital Budgeting is the first and the foremost procedure followed to spend money on long term projects and investments when it comes to a small company like Sunflower Nutraceuticals (SNC). As the company has limited funds, the projects are evaluated by using the techniques of qualitative and quantitative analysis. Capital Budgeting involves three phases which include planning, Budgeting and implementation. (Ekeha, George Ekegey. SSRN Working Paper Series, Aug 2011)