资本成本与财务风险讲案

PAGEPAGE2资本成本与财务风险一、内容简介本讲主要讲述了资本成本、营业风险、财务风险融资或筹资、资本成本与公司价值。二、学习目标1、掌握个别资本成本的计算及应用2、了解边际和加权平均资本成本3、掌握营业杠杆、财务杠杆。三、要点提示1、个别资本成本2、平均资本成本3、边际资本成本4、营业风险与营业杠杆5、财务风险与财务杠杆四、阅读指导阅读：《财务管理学》第十一章准备：MarriottCorporation:TheCostofCapital阅读笔记课程重点课程难点疑难问题：体会：五、课堂学习（请仔细阅读笔记）______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________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