Koszty kapitału-obszary zastosowania a warunki poprawnego pomiaru

• Autorzy: Byrka-Kita K.

Warianty tytułu

EN

Cost capital - application versus conditions of appropriate valution

• Języki publikacji: PL

Abstrakty

EN

The concept of the cost of capital historically has served three purposes: as an investment decision criterion, as a hurdle rate in capital budgeting and as a link between financial and investment decisions. At the time being the scope of the cost of capital application is substantially wider because the competence in this area is necessary in the process of firms' valuations which are conducted for various reasons (buy and sell transactions, restructuring, taxes). In the article there were discussed various areas of the cost of capital application and their meaning in the business units operations. In particular there were emphasized the ones which do not have equivalents in polish circumstances yet, but at the same time are expected to emerge simultaneously with market economy development.

Słowa kluczowe

PL

kapitał; koszty kapitału

EN

capital; costs of capital

• Wydawca: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
• Czasopismo: Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński
• Rocznik: 2007
• Tom: Nr 49
• Strony: 115--122
• Opis fizyczny: tab.

Twórcy

autor

Byrka-Kita K.

• Uniwersytet Szczeciński