资本成本于非营利组织运用之研究

被引：1

作者：

端木正

机构：

[1] 南开大学国际商学院天津南开

来源：

云南财贸学院学报(社会科学版) | 2004年 / 05期

关键词：

资本成本; 非营利组织; 融资;

D O I：

暂无

中图分类号：

F235 [各部门会计和簿记];

学科分类号：

1202 ; 120201 ;

摘要：

资本成本于营利组织已普遍运用且广泛被学术界讨论。资本成本受到企业重视主要是为了在不同融资管道中寻找最有利企业的融资方式。藉由探讨确认非营利组织融资来源,进而决定各项融资来源之资本成本,帮助非营利组织从事资本决策。

引用

页码：53 / 54

页数：2

共 5 条

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