The correct answer is A. net present value method.
The net present value (NPV) method is a capital budgeting technique that uses the time value of money to compare the present value of cash flows from different projects. A project is considered to be financially feasible if its NPV is positive.
The net future value (NFV) method is a capital budgeting technique that uses the time value of money to compare the future value of cash flows from different projects. A project is considered to be financially feasible if its NFV is positive.
The net capital budgeting method is a capital budgeting technique that uses the net present value of cash flows to compare the costs and benefits of different projects. A project is considered to be financially feasible if its NPV is positive.
The net equity budgeting method is a capital budgeting technique that uses the net present value of cash flows to compare the costs and benefits of different projects, taking into account the company’s equity. A project is considered to be financially feasible if its NPV is positive.
In conclusion, the net present value method is the only capital budgeting technique that is based upon discounted cash flow.