Warianty tytułu
Enterprise Capital Cost Estimation in Market Economy
Języki publikacji
Abstrakty
Przedstawiono określenie i sposób obliczania kosztu kapitału korporacji.
In the paper the authors presented the method of capital cost calculation in a corporation - a business organization that makes use of most diversifled forms of financing its activity. Capital cost determines the minimal discount rate that is used in cases requiring the use of discount account. The discount account is widely used while estimating enterprises' investment projects. In the paper the authors paid attention to the paramount importance of the capital market with respect to the shaping of enterprise capital cost. That factor causes to the management select investment project that would gain the approval of the prospectivs customers. (original abstract)
Słowa kluczowe
Rocznik
Numer
Strony
103--116
Opis fizyczny
Twórcy
autor
autor
Bibliografia
- Block S.B., Hirt G.A., Foundation of Financial Management, Richard D. Irwin, INC, 1907.
- Dowlin O.D., Martin J.D., Scott O.F., Guide to financial analysis, Mc Graw-Hill Company, 1980.
- Dobija M., Dyskonto w rachunkowości, "Rachunkowość" 1991, nr 2.
- Garrison, Managerial Accounting, Business publications INC, 1985.
- Ibbotson R.G. and Sinquefield R.A., Stocks, Bills and Inflation, The Past and the Future, Financial Abalysis Rescardk Foundation, Charlothesville 1982.
- Keynes J.M., Ogólna teoria zatrudnienia, procentu i pieniądza, PWN, Warszawa 1985.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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