摘要
资本成本在现代企业财务管理中有非常重要的地位和作用。资本成本估算模型包括单项资本成本估算模型和资本加权成本估算模型两类。企业利用资本成本进行财务决策时,应着重于树立资本成本理念,而不必过分关注资本成本数值。
Capital cost plays an important role in modem enterprise financial management. The estimate model of capital cost includes single capital cost estimate model and capital weighting cost estimate model. When enterprises make financial decision with capital cost, they should foster capital cost concept and need not show excessive concern for the value of capital cost.
出处
《安徽工业大学学报（社会科学版）》
2007年第2期57-59,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
企业
资本成本
财务决策
enterprise
capital cost
financial decision
