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METHODS OF ASSESSING THE COST OF CAPITAL OF THE ORGANIZATION
Borisova Olga Viktorovna
Financial University under the Government of the Russian Federation
Department of corporate Finance and corporate governance, Candidate of Economics, Associate Professor
Financial University under the Government of the Russian Federation
Department of corporate Finance and corporate governance, Candidate of Economics, Associate Professor
Abstract
This article explores the issues associated with the assessment of the cost of borrowed capital. Studied the existing methods to carry out its assessment of its individual elements for the purposes of accounting and financial decision-making. The examples, more clearly showing the algorithm for estimating accounting and market methods. The conclusions about expediency of use of methods for the assessment of borrowed capital.
Category: 08.00.00 Economics
Article reference:
Methods of assessing the cost of capital of the organization // Modern scientific researches and innovations. 2016. № 8 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2016/08/70733
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