2003Shuiwu yu jingjiRequires access

A Research on the Capital Cost Accounting

HU Shu-jiao

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Abstract

Debt capital cost is merely identified rather than capital cost of stock right in the traditional accounting.This kind of costis not perfect.So,the capital cost accounting should be set up and the thought of the capital cost should be perfected.

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Debt capital cost is merely identified rather than capital cost of stock right in the traditional accounting.This kind of costis not perfect.So,the capital cost accounting should be set up and the thought of the capital cost should be perfected.

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Available abstract

Debt capital cost is merely identified rather than capital cost of stock right in the traditional accounting.This kind of costis not perfect.So,the capital cost accounting should be set up and the thought of the capital cost should be perfected.

Key concepts: Cost of capital, Weighted average cost of capital, Fixed capital, Marginal cost of capital schedule, Historical cost, Economics, Physical capital, Capital intensity

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