摘要:本论文在确定企业债务资本成本的定义及分类的基础上,列举了企业债务资本成本的各种计算方法,并且对企业债务资本成本计算方法从时间价值和利息节税的角度上进行比较,最后提出企业债务资本成本计算方法中的注意点。
关键词:债务;资本成本;资本结构
the method of calculation and comparison of Corporate debt capital cost
Abstract:The thesis make an objective research on the basis of understanding the definition and category of debt capital cost , listed Various methods of calculating the cost of capital, and comparison the method of corporate debt capital costs from time value and saving interest. Finally proposed the points which must be attention in calculating corporate debt capital cost .
Keyword:Debt; The cost of capital; Capital Structure