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Zmienne oblicza WACC

100%
Kuczowic J.
Studia Ekonomiczne
|
2014
|
vol. 177
168-186
EN
Although the WACC formula is well known to practitioners and theorists of finance, it appears that various techniques are requested by the literature to calculate the WACC, leading to different results. This paper reviews the literature dealing with company valuation and assessment of financial viability of investment and its intention is to summarise and structure the academics' views on calculating the weights used in the WACC. An essential trend in approaching this issue emerges from these views, which in some cases, however, in the author's opinion, leads to irrational financial decision-making.
2
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Podatki, inwestycje, finanse przedsiębiorstwa

100%
Iwin-Garzyńska J.
Studia Ekonomiczne
|
2016
|
vol. 282
35-45
PL
Celem pracy jest ukazanie istoty kosztu kapitału inwestycyjnego w przedsiębiorstwie oraz oddziaływania podatków na tle zasady neutralności podatku. Jako metody badawcze zastosowano badanie literatury, norm prawa podatkowego oraz orzecznictwa sądowego. W wyniku przeprowadzonych badań przedstawiono istotę podatkowego ujęcia kosztu kapitału inwestycyjnego w świetle teorii podatku. Wartością dodaną publikacji jest oryginalne przedstawienie podatkowego aspektu kosztu kapitału inwestycyjnego w kontekście zasady neutralności podatku.
EN
The aim of the article is to present the essence of the capital investment cost in the company, the impact of taxes on the tax neutrality principle basis. Author used study of literature, standards of tax law and judicial decisions as her methods. The research presents the essence of the tax cost of investment capital in the science of finance and the tax theory. Value of paper is the original presentation of the tax aspects of investment capital cost in context of the tax neutrality principle.
3
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Przesłanki wyboru struktury kapitału - artykuł dyskusyjny

84%
Szczęsny W.
Studia Ekonomiczne
|
2014
|
vol. 198 cz 2
74-85
EN
The article is a contribution to the discussion of capital structure in the enterprises. I present the idea that capital structure in reality depends on the current changes in the economy. Theoretical models are based on arbitrary assumptions, which makes them very useful tool in the management of the company.
4
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Klasyczne a innowacyjne metody szacowania kosztu kapitału własnego przedsiębiorstwa

84%
Michalak A.
Studia Ekonomiczne
|
2014
|
vol. 186 cz 2
27-37
EN
The cost of the capital of a company is one of the basic parameters used in the process of the management of company's finances. The cost of equity is here of a particular importance. Its calculation is connected with numerous problems resulting from the fact that it is not directly observable and needs to be calculated with the use of some indirect methods. Due to the difficulties connected with the calculation of the cost of equity by traditional methods, there are numerous innovative suggestions presented in the literature. The purpose of this article is a review of traditional and innovative methods of estimation of the cost of equity in a company.
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