| 现行要素资金成本计算方法的缺陷与改进 |
| |
| 引用本文： | 王颖. 现行要素资金成本计算方法的缺陷与改进[J]. 上海海事大学学报, 2000, 21(3) |
| |
| 作者姓名： | 王颖 |
| |
| 作者单位： | 上海海运学院管理学院,上海,200135 |
| |
| 摘 要： | 分析了现行个别资金成本计算方法的缺陷 ,围绕筹资费用发生的特点和性质 ,分别从权益资金和债务资金两方面提出相应的改进方法 ,并将改进方法和现行方法进行比较 ,通过实例分析说明其产生差异的原因
|
| 关 键 词： | 资金成本 筹资费用 用资费用 权益资金 债务资金 时间价值 |
Some Demerits of the Current Method to Calculate Respective Capital Cost and Its Improvement |
| |
| Wang Ying. Some Demerits of the Current Method to Calculate Respective Capital Cost and Its Improvement[J]. Journal of Shanghai Maritime University, 2000, 21(3) |
| |
| Authors: | Wang Ying |
| |
| Abstract: | This paper analyzes some demerits of the current method to calculate respective capital cost and presents an improved method based on the charactets of equity capital and debt capital.It also compares the two methods and analyzes the causes of the difference. |
| |
| Keywords: | capital cost issue cost interest cost equity capital debt capital time value |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
