International Finance and Accounting


The article studies the views of a number of economists in the study of the essence of the cost of capital and the composition of the risks involved in its assessment. The essence of the cost of capital, its importance, and the aspects that should be taken into account in determining it are discussed. The research methods used to study the cost of capital and the risks involved in its assessment are given. It also analyzes the structure of existing risks in assessing the cost of capital, systemic risks, unsystematic risks, the use of capital cost in financial decision-making in achieving financial efficiency in joint-stock companies. Appropriate conclusions and recommendations are given based on a study of the essence of cost of capital and the composition of existing risks in its assessment.


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