The modern business environment in which businesses exist is characterized by a high degree of turbulence, manifested by the complexity of the system and its great dynamics. This places the focus of management actions on a flexible and efficient planning process, and capital budgeting is the most important technique for making decisions about long-term capital investments of a company. Capital budgeting determines in advance the business performance framework and company value for a longer period of time. In the capital budgeting process, certain rules are used, namely methods for evaluating the financial efficiency of a project. The net present value method and the internal profitability rate method are singled out as basic financial decision-making methods and the profitability index method and annuity criteria method as ancillary. There is also a payback period method and a discounted payback period method that belong to a group of simple methods. After analyzing the results of the conducted financial efficiency assessment, the manager decides to accept the project under consideration or decides which project is optimal for the company when more than one is being considered. The purpose of this paper is to give an example of an investment project "X" to present an assessment of financial efficiency using the above methods of capital budgeting. The observed investment project relates to the construction of an eco-ethno village, which includes the purchase of land, construction and adaptation of construction facilities and the procurement of necessary equipment.