Why does the management and analysis of a downsizing decision require analysis using capital budgeting techniques?

Question:

Why does the management and analysis of a downsizing decision require analysis using techniques?
Capital Budgeting
Capital budgeting is a practice or method of analyzing investment decisions in capital expenditure, which is incurred at a point of time but benefits are yielded in future usually after one year or more, and incurred to obtain or improve the...