ANALYSIS AND IMPROVEMENT OF APPROACHES TO DISCOUNT RATE ESTIMATION
Journal Title: Молодий вчений - Year 2018, Vol 4, Issue 56
Abstract
The necessity of improving existing approaches to determining the discount rate is substantiated. The equations that are mostly used to determine the discount rate are also analyzed. It has been found that the use of the traditional variant of the weighted average cost of capital as a discount rate leads to overestimation of the results. To remedy this shortcoming, modifications to the average weighted value of capital are proposed. On the example of the enterprises of the construction complex it is illustrated the expediency of applying the model of capital assets valuation to take into account the risks of the activities of economic entities due to sectoral identity of that ones.
Authors and Affiliations
Yu. O. Tararuiev, N. O. Volgina, N. V. Dril
Keywords
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