Tytuł pozycji:
Rodzaje kosztu kapitału
Historically the cost of capital concept served three purposes: as a criterion in financial decisions, as a benchmark in capital budgeting and as a tie between financial and investment decisions. Nowadays application of the cost of capital is much more wider because the competence in this field is necessary while the business valuations are carried out (they are conducted for various reasons like: sale, structural transformation or raising tax). The paper discuses different types of the cost of capital and their meaning for various aspects of running businesses.
