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The costs of debt in the short period - methods of estimation
[Náklady cizího kapitálu v krátkém období - metody odhadu]

Author

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  • Lucie Rudolfová

Abstract

The article examines methods that can be potentially used for the estimation of the cost of debt of Czech companies in the short term (1st period of the two-phase evaluation). The overview and basic description of these methods is the first part of this article. The available methods are compared according to the factors which they reflect and according to the difficulty of the estimate. The second part consists of the application of the chosen methods on two real entities. This section is followed by the recommendations regarding the appropriate method that can be used for the estimate of costs of debt including the scheme showing possible decision process which leads to the choice of a suitable approach.

Suggested Citation

  • Lucie Rudolfová, 2019. "The costs of debt in the short period - methods of estimation [Náklady cizího kapitálu v krátkém období - metody odhadu]," Oceňování, Prague University of Economics and Business, vol. 12(3), pages 34-54.
    • Handle: RePEc:prg:jnloce:v:12:y:2019:i:3:id:2019_3_03:p:34-54
    DOI: 10.18267/j.ocenovani.234
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    More about this item

    Keywords

    Costs of capital; Cost of borrowings; Cost of debt; Business valuation; Náklady kapitálu; Cizí kapitál; Náklady cizího kapitálu; Oceňování podniků;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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