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Cover image for book Cost-of-Capital in Managerial Finance

Cost-of-Capital in Managerial Finance

An Examination of Practices in the German Real Economy Sector
By:Dennis Schlegel
Publisher:Springer Nature
Print ISBN:9783319151342
eText ISBN:9783319151359
Edition:0
Copyright:2015
Format:Reflowable

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This book examines cost-of-capital models and their application in the context of managerial finance. This includes the use of hurdle rates in capital allocation decisions, as well as target returns in performance management. Besides a review of classical finance models such as the Capital Asset Pricing Model (CAPM), other contemporary models and techniques to determine the cost-of-capital of business units and private companies are discussed. Based on a mixed methods approach, current cost-of-capital practices and their determinants are empirically analyzed among German companies.

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