Koszt kapitału, jako element oceny sytuacji finansowej wybranych spółek branży spożywczej
Ituation assessment of selected food companies
Author(s): Beata SzczecińskaSubject(s): Economy
Published by: Szkoła Główna Gospodarstwa Wiejskiego w Warszawie
Keywords: cost of equity; cost of debt; capital asset pricing model
Summary/Abstract: The aim of this paper is an attempt to assess the financial situation of the two selected food industry companies listed on Warsaw Stock Exchange on the basis of financial indicators and to compare the weighted average cost of capital (WACC) and its components. Calculation of WACC started from the calculation of the cost of equity capital, which in the study was estimated based on the capital asset pricing model CAMP (capital assets pricing model). The cost of outside capital is calculated as the relation between interest and other expenses related to debt and the value of contracted outside capital.
Journal: Metody Ilościowe w Badaniach Ekonomicznych
- Issue Year: XII/2011
- Issue No: 2
- Page Range: 365-372
- Page Count: 8
- Language: Polish