Value of Alternative Costs of Equity Cover Image

Vypovídací hodnota alternativních nákladů na vlastní kapitál
Value of Alternative Costs of Equity

Author(s): Marek Vochozka, Pavel Rousek
Subject(s): Business Economy / Management, Accounting - Business Administration
Published by: Vysoká škola evropských a regionálních studií, z. ú.
Keywords: capital; costs of capital; economic evaluation of the company;

Summary/Abstract: Alternative capital costs play a large role in the construction of modern methods of measuring performance. Their role is growing substantially, with the expansion in the use of their portfolio. They are used in the economic evaluation, decision making for investment and comparison with the field of business or other enterprise nowadays. However, the predictive value of alternative costs of equity is highly discussed. It is because of different structures to calculate the various concepts used in the validity of input data and the calculation of exactness itself. The paper solves a variety of concepts using alternative costs of capital, the construction of calculation models and, in particular, the information validity of costs of capital stated this way

  • Issue Year: 2011
  • Issue No: 1
  • Page Range: 45-49
  • Page Count: 5
  • Language: Czech