Efectele îndatorării entității în decizia de finanțare pe termen
The Effects of Indebting the Entity as a Result of Choosing Long Term Financing
Author(s): Horia Cristea, Claudiu BoţocSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: cost of capital; degree of indebtedness; breakeven; financing sources; risks of indebtedness;
Summary/Abstract: The company’s financial support policies represent the result of all the methods, processes and rules applied in order to efficiently combine the financing resources, in time. Any financing method or combination thereof is selected on the basis of the effort involved and the leveraging the financing cost and the result generated and computed as a rate of return or as other forms for expressing leverage.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 04
- Page Range: 38-45
- Page Count: 8
- Language: English, Romanian