This article aimed to highlight the relationships between these characteristics and the use of capital budgeting practices. For the selection of articles published on “capital budgeting” it was used the Proknow-C tool. It was found that the theory-practice gap is both related with the organizational and managerial characteristics from the practical point of view. but requires a review... https://cosmeticsolutioners.shop/product-category/facial-treatments-and-masks/