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1 структура затрат
1) Economy: input pattern2) Accounting: cost structure3) Banking: expense structure4) Business: breakdown of costs, composition of costs, structure of costs -
2 затрата
ж.1) ( затрачивание) expenditureзатра́та вре́мени [уси́лий] — expenditure of time [effort]
напра́сная затра́та — waste, wasted expense
затра́ты на техни́ческое обслу́живание — maintenance costs
затра́ты труда́ на едини́цу проду́кции — labour content / input per unit of output
капита́льные затра́ты — capital cost(s)
структу́ра затра́т — cost structure
не щади́ть затра́т — spare no expense
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3 стоимость капитала
Существуют два подхода к определению стоимости капитала. Один подход рассматривает стоимость капитала как взвешенное среднее различных видов собственного и привлеченного капитала фирмы в предположении, что для фирмы не существует оптимальной структуры капитала. Другой подход предполагает, что стоимость капитала равна ожидаемой норме прибыли от инвестиций для фирм с одинаковой степенью риска. Здесь предполагается отсутствие оптимальной структуры для фирмы. Однако с точки зрения бухгалтера стоимость каптала обычно рассматривается как затраты на выплату процентов (или на вложенный капитал) наличными, зафиксированные в счете прибылей и убытков. — There are two approaches to defining the cost of capital. One approach views the cost of capital as the weighted average of the various kinds of equity and debt capital of the firm with an implication that there is an optimal capital structure for a firm. The other approach suggests that the cost of capital is equal to the expected rate of return on investment for firms subject to the same degree of risk. Here an implication is that there is no optimal capital structure for a firm. From an account's perspective, however, the cost of capital is conventionally viewed as the out-of-pocket interest expense recorded in the profit and loss account.
Russian-English Dictionary "Microeconomics" > стоимость капитала
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