加权平均资本成本的中文解释
英文Weighted Average Cost of Capital的缩写。WACC代表公司整体平均资金成本,可用来衡量一个项目是否值得投资;项目的回报必须不低于WACC。 计算WACC时,先算出构成公司资本结构的各个项目如普通股、优先股、公司债及其他长期负债各自的资金成本或要求回报率,然后将这些回报率按各项目在资本结构中的权重加权,即可算出加权平均资本成本。
WACC的英文解释
Weighted Average Cost of Capital. WACC is used to
measure whether a
potentialinvestment will
generate an
adequate return. It is the cost of debt and equity, weighted by their
relativecontribution to overall costs both in the
proportion of the funding and the cost of the
related interest or
dividend payments.