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资本成本作为企业衡量经营业绩,选择筹资方案的一种重要指标,如何运用好资本成本对于企业来讲有着重要的影响,本文通过对资本成本的概念和影响资本成本高低的因素进行分析,探讨了企业在财务管理过程中如何运用好资本成本。
Capital cost as an important index for enterprises to measure business performance and choose financing plan, how to make good use of capital cost has an important influence on enterprises. By analyzing the concept of capital cost and the factors affecting the cost of capital, How to make good use of capital cost in the process of financial management.