The book presents the use of capital budgeting practices for investment analysis, discount rate calculation and risk analysis for large Brazilian companies. The survey technique was used for data collection. Descriptive statistics were applied, aiming to improve the basis for discussions. The correlation was used to assess the theoretical assumptions of the research. Can be used in undergraduate or postgraduate classes in finance, accounting, business and engineering. On the other hand, this study can be applied and adapted to other types of companies from other cities, regions or countries.