Transakcje futures narzędziem w optymalizacji kosztu kapitału
Futures transactions as a tool in a capital cost process optimization.
Author(s): Joanna SawickaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Conscious management of the cost of capital has significant meaning for an effective company funds management. Optimal choice of the debt-equity ratio (which is directly linked to ownership structure) has a significant impact on maximization of profit reached by owners in an acceptable risk profile. This paper examines the method (model) which allows optimizing a company capital cost through capital structure profile. The optymization is based on buying raw materials using futures transactions on mercantile exchange.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2004
- Issue No: 22
- Page Range: 65-83
- Page Count: 18
- Language: Polish