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2002•Unpublished venueRequires access

Re-recognization of Capital Cost Accounting and Disquisitions of Measurement Fabric

You Yi

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Abstract

In the contemporary financial accounting, only the cost of obligation capital but not the cost of equity capital has been identified. As a result, there is a distortion to the financial position and the operation results of a business enterprise. So we should identify and measure the cost of equity capital cost,at the same time, establish capital cost accounting. It also gives a trial discussion to some points of capital cost accounting.

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What this paper is about

In the contemporary financial accounting, only the cost of obligation capital but not the cost of equity capital has been identified. As a result, there is a distortion to the financial position and the operation results of a business enterprise. So we should identify and measure the cost of equity capital cost,at the same time, establish capital cost accounting. It also gives a trial discussion to some points of capital cost accounting.

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Available abstract

In the contemporary financial accounting, only the cost of obligation capital but not the cost of equity capital has been identified. As a result, there is a distortion to the financial position and the operation results of a business enterprise. So we should identify and measure the cost of equity capital cost,at the same time, establish capital cost accounting. It also gives a trial discussion to some points of capital cost accounting.

Key concepts: Cost of capital, Return on capital, Weighted average cost of capital, Return on capital employed, Marginal cost of capital schedule, Historical cost, Business, Cost of equity

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