ON PECULIAR FEATURES OF INVESTMENT SOURCES ATTRACTION TO AN ENTERPRISE
Journal Title: Приазовський економічний вісник - Year 2018, Vol 1, Issue 6
Abstract
The issues of investment sources attraction to an enterprise are explored. It is shown that the technics being used to estimate the cost of investment sources have their own peculiar features. To solve the problem of calculating the cost of capital when budgeting new projects, a new calculation model is created. It is noted that attraction of debt financing and internal funds as well could result in saving of corporate tax due to certain expenses reducing the taxable base. A new definition “capital attraction performance indicator” is set forth to signify a quantitatively estimated result of the influence of the process of formation of the capital structure on the efficiency of the investment project due to internal factors of the enterprise, including tax shield.
Authors and Affiliations
I. G. Romanovskyi, D. Vyshnikin
Keywords
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