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财务决策工作是指在制定财务目标之后,运用最专业的决策方法从多个备选方案中选取最佳决策的整个过程。在现代企业组织财务管理工作中,财务决策是核心系统,它对企业经济效益的提升以及本组织的发展方向起着至关重要的作用,同时也与企业的兴衰息息相关。资金成本是企业在筹资与投资活动中为付出现金或获得现金所失去或付出的成本,被应用于财务决策工作的各个流程。本文将简析资金成本在财务决策中的应用方案,并提出个人见解。
Financial decision-making refers to the whole process of selecting the best decision from multiple alternatives using the most professional decision-making method after setting financial goals. Financial management in modern enterprise organizations, the financial decision-making is the core system, which enhances the economic efficiency of enterprises and the direction of the development of the organization plays a crucial role, but also with the rise and fall of the business are closely related. The cost of capital is the cost lost or paid by enterprises for cash or cash in their fund-raising and investment activities, and is used in various processes of financial decision-making. This article will analyze the application of capital cost in financial decision-making and put forward personal opinions.