One page describing the differences between the way small and large companies conduct capital budgeting. Using the link below to answer https://faculty.fuqua.duke.edu/~charvey/Research/Published_Papers/P76_How_do_CFOs.pdf
On the other hand, larger entities tend to employ more sophisticated models that involve gathering & analyzing various types of financial information before committing funds. Moreover such organizations usually have teams dedicated solely for these tasks thus allowing them better assess current/future scenarios & identify potential risks ahead of time so as maximize returns going forward.
Ultimately though having an effective strategy should enable businesses better manage their finances regardless of size thus leading to improved efficiency & performance over extended periods of time.