wacc weighted average cost of capital 中文意思是什麼
wacc weighted average cost of capital
解釋
公司的-
There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively
計算eva ，需要估算權益的成本，並由此計算出加權平均資本成本，最終確定資本投入的成本，另外，現有的通用會計準則扭曲了大量的價值創造活動，因而在計算eva時，也需要根據企業實際，對經營結果有重要影響的會計科目進行調整，以確保最終的eva能夠全面反映企業的經營效果。 -
After calculation, we got the result that the net present value ( npv ) was a positive number, the intemal rate of retum ( irr ) was higher than the weighted - average cost of capital ( wacc ), the investment payback period was l l. 7 years, the discoamed payback period was l 7. 2 years, the payback period of foreign govenunent loan was 7. l years, and the payback period of meb loan was 8. 2 years
本調查報告的主要結論是：本項目交通條件良好，具備一定的市場條件，自然條件適宜建設2 5萬噸級碼頭，施工條件良好，項目的凈現值為正值，內部收益率高於加權平均資本成本，靜態投資回收期11 7年，動態投資回收期17
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