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资本成本比较法
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资本成本比较法
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capital cost comparison approach
资本成本比较法
当企业面临多个可行的筹资方案时,不考虑各种方案在融资数量、比例等方面约束条件以及融资风险大小差异,计算每一个方案基于市场价值的加权平均资本成本,以资本成本最低为决策依据的资本成本决策方法。
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