I think some of the parts of the capital budgeting process that stand out are things such as identifying opportunities because this will allow for companies to align opportunities with their strategic goals and objectives. this step will allow companies to look at projects and proposals and decide whether or not they need further evaluation and if they should consider keeping those new ideas. I think another important step in the process is the post audit in which the management will compare costs and revenues with their original projections. this will allow companies to review hoe well the projects actually did and how they performed. This will also allow the company to learn from past mistakes and can help them learn and grow for their future decisions. Is it true