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资金成本是指企业在获取和占用资金过程中支付的各种费用,包括筹资费用和资金占用费。前者,如手续费、注册登记费、印刷发行费以及为获取该资金而开支的各种直接费等;后者,如因占用资金而必须支付的利息、股息、红利、占用费等等。资金成本率是测算筹资效益的主要指标,其基本公式为: 资金成本率=资金占用费÷(筹资总额-筹资费用)×100％一、个别资金成本率。个别资金成本率是指企业在筹资渠道单一(唯一)的情况下,测算出的资金成本率。主要有贷款成本率、股票成本率、债券成本率、自筹成本率等。 1.贷款成本率。无论是财
The cost of capital refers to various expenses paid by the company in the process of acquiring and occupying funds, including fundraising expenses and fund occupation fees. The former, such as fees, registration fees, printing and issuance fees and various direct expenses incurred for obtaining the funds, etc.; the latter, such as interest, dividends, dividends, occupation fees, etc. that must be paid due to the occupation of funds. The capital cost ratio is the main indicator for measuring the effectiveness of fundraising. The basic formula is: Capital cost rate = capital occupation fee (total financing amount - financing cost) × 100% 1. Individual capital cost rate. The individual capital cost rate refers to the capital cost rate measured by the enterprise when the financing channel is single (sole). Mainly include loan cost rate, stock cost rate, bond cost rate, and self-raising cost rate. 1. The loan cost rate. Whether it is money