Brief Discussion on Company Finance Idea of Capital Cost Accounting

On the same time of elaborating the accounting elements,accounting principle and the revealing of accounting information,capital cost accounting concept especially lays emphasize on the cost of the interests capital and how to estimate it.It actually puts forward a new financial management concept-it stresses its importance on the cost of the interests capital in the company financial collection and strengthens the dominant concept of company.It not only makes a break through in accounting but in financial management.Meanwhile,the concept will influence the company a lot in establishing scientific financial management,regulating its financial collection and making accurate policy decision.