scholarly journals Analysis of Accruals Quality on the Cost of Capital - A Case Study on Manufacturing Companies in Indonesia

2017 ◽  
Vol 20 (3) ◽  
Author(s):  
Emy Rosiana Swandewi Candra ◽  
Erni Ekawati
Keyword(s):  
Cost Of Capital ◽  
Manufacturing Companies ◽  
Accruals Quality ◽  
The Cost

Minimizing the Cost of Capital in Hotel Investments

2017 ◽  
pp. 191-207
Author(s):  
Prashant Das ◽  
Gabrielle Bodenmann
Keyword(s):  
Cost Of Capital ◽  
Optimization Process ◽  
Hypothetical Case ◽  
Funding Sources ◽  
Investment Manager ◽  
The Cost

In this book chapter, we introduce the readers to typical sources of hotel financing using a hypothetical case-study. First, we provide a commentary on various types of funding sources. We provide rationale for why a particular surplus unit specifies certain constraints to an (investment) manager. A discussion is offered on various factors that may lead to a certain mix of financing. We walk the readers through various steps of the optimization process. Finally, we provide a case study on optimizing the funding sources using the SOLVER function in MS Excel.

scholarly journals Regulation and the Cost of Capital in Japan : A Case Study

1996 ◽  
Vol 1996 (556) ◽  
pp. 1-34 ◽  
Author(s):  
John Ammer ◽  
◽  
Michael S. Gibson
Keyword(s):  
Cost Of Capital ◽  
The Cost

scholarly journals Effect of Calculation of Cost of Production on Selling Price of Products Manufacturing Companies in Papua (Case Study CV. Sagita Grafika)

2016 ◽  
Vol 7 (3) ◽  
pp. 6-10
Author(s):  
Mugiati ◽  
Bosta Sihombing
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Total Cost ◽  
Method Of Calculation ◽  
The Cost ◽  
Costing Analysis

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67

scholarly journals CAPITAL STRUCTURE ANALYSIS TO OPTIMIZE THE PROFITABILITY OF MSMES (CASE STUDY ON MSMES HIKMAH IN SIDOARJO, EAST JAVA, INDONESIA)

2019 ◽  
Vol 1 (2) ◽  
pp. 241-250
Author(s):  
Danur Ramadhani ◽  
Agus Sukoco ◽  
Joko Suyono
Keyword(s):  
Capital Structure ◽  
Cost Of Capital ◽  
Weighted Average ◽  
Financial Statements ◽  
Business Owners ◽  
Optimal Capital Structure ◽  
Descriptive Research ◽  
The Cost ◽  
The Capital Structure

This study aims to analyze the capital structure used to optimize profitability in MSME embroidery shoes. This study uses descriptive research with a qualitative approach. The analytical method is used Weighted Average Cost Of Capital (WACC). The techniques of data collection in this research used interview, observation, documentation and triangulation methods. The data that used are financial transaction records and financial statements issued by the company itself. The results showed that UD. Hikmah used the composition of the capital structure consisting of debt of 20%, 80% own capital with a ROE rate of 170%. Optimization results obtained the optimal capital structure composition on the composition of debt 23% and own capital 77%. By generating a level of profitability that can provide a favorable return for business owners, with the highest calculation of ROE that is equal to 173% and the cost of capital to be borne is Rp.18.238.000 every year.

Hydrology, hydraulics and economics: a case study of abstracting water from an estuary

2003 ◽  
Vol 3 (1-2) ◽  
pp. 411-418
Author(s):  
D. Luketina ◽  
D. Hranisavljevic ◽  
S. Clark ◽  
F. Fan ◽  
M. Sahu
Keyword(s):  
Complex System ◽  
Cost Of Capital ◽  
Water Storage ◽  
Complex Task ◽  
Estuarine Water ◽  
Raw Water ◽  
The Earth ◽  
Rotation Of The Earth ◽  
The Cost

Designing a least-cost scheme to drinking water from an estuary is a complex task when the water is to be supplied to a town or city close to the mouth of the estuary since the estuarine water is relatively saline in this region. The raw water intake must be sited to minimise the cost of capital works, which may include increased storage, while maintaining the salinity of water supplied to customers within acceptable limits. This is not a trivial exercise as flow in estuaries, i.e. where the river and ocean meet, is complicated by tides, winds, upstream river inflows, erosion, and the rotation of the earth resulting in a relatively complex system in which salinity can vary dramatically in time and space. In turn, the level of risk (of exceeding acceptable salinity in water supplied to the customer) varies depending upon the estuarine behaviour and factors, such as abstraction location, available water storage, and abstraction practice. Here we show, via a case study, how hydrology, hydraulics and economics must be integrated in order to find a least-cost solution that meets the needs of customers.

scholarly journals The Impact of CSR/ESG on the Cost of Capital: A Case Study of US Companies

2021 ◽  
Vol XXIV (Special Issue 3) ◽  
pp. 536-546
Author(s):  
Agnieszka Piechocka-Kaluzna ◽  
Agnieszka Tluczak ◽  
Pawel Lopatka
Keyword(s):  
Cost Of Capital ◽  
The Cost ◽  
The Impact

scholarly journals Pengaruh Corporate Governance dalam Memprediksi Biaya Ekuitas dengan Pendekatan Model Ohlson

2019 ◽  
Vol 2 (2) ◽  
pp. 222
Author(s):  
Muhammad Rivandi ◽  
Marlina Marlina
Keyword(s):  
Corporate Governance ◽  
Average Cost ◽  
Cost Of Capital ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Cost Of Equity ◽  
Real Cost ◽  
Research Population ◽  
The Cost ◽  
Ohlson Model

Abstract: Cost of equity a concept of cost in determining the real cost that must be borne by the company to obtain funds from a source or use of capital from each source of funds, then determine the average cost of capital of all funds used by the company. The method used in the measurement of equity costs is the Ohlson model. Research objectives to prove empirically the Effect of Corporate Governance in Predicting Equity Costs with the Ohlson Model Approach. Research population of manufacturing companies on the Indonesia Stock Exchange. The sample used using porposive sampling techniques amounted to 30 companies. The analysis method used uses a panel regression model. Based on the test results, it is empirically proven that (1) Family Ownership does not affect the cost of Equity, (2) Institutional Ownership negatively affects the cost of equity, (3) The Independent Board of Commissioners does not affect the cost of equity. الملخص: تكلفة الأسهم هي مفهوم التكلفة في تحديد مقدار التكاليف الحقيقية التي يجب أن تتحملها الشركة للحصول على أموال من مصدر أو استخدام رأس المال من كل مصدر للأموال، ثم تحديد متوسط تكلفة رأس المال (متوسط تكلفة رأس المال) لجميع الصناديق المستخدمة من قبل الشركة. الطريقة المستخدمة في قياس تكاليف الأسهم هي نموذج أولسون. الهدف من هذه الدراسة هو إثبات ملكية الأسرة بشكل تجريبي، والملكية المؤسسية، ومجلس مفوضين مستقلين حول تكلفة الأسهم. البحوث السكانية لهذا البحث شركات في بورصة إندونيسيا. كانت العينة المستخدمة تقنية أخذ عينات هادفة بلغ مجموعها 30 شركة. الطريقة التحليلية المستخدمة هي نموذج انحدار اللوحة. بناءً على نتائج الاختبار، تثبت بشكل تجريبي أن (1) ملكية الأسرة ليس لها أي تأثير على تكلفة الأسهم، (2) الملكية المؤسسية لها تأثير سلبي على تكلفة الأسهم، (3) مجلس المفوضين المستقلين ليس له أي تأثير على تكلفة حقوق الملكية. Abstrak: Biaya ekuitas sebuah Konsep biaya dalam menentukan besarnya biaya secara riil yang harus ditanggung oleh perusahaan untuk memperoleh dana dari suatu sumber atau penggunaan modal dari masing-masing sumber dana, untuk kemudian menentukan biaya modal rata-rata (average cost of capital) dari keseluruhan dana yang dipergunakan perusahaan. Metode yang digunakan didalam pengukuran biaya ekuitas adalah model Ohlson. Tujuan penelitian untuk membuktikan secara empiris Kepemilikan Keluarga, Kepemiikan Institusional, dan Dewan Komisaris Independen Terhadap Biaya Ekuitas. Populasi penelitian perusahaan manufaktur di Bursa Efek Indonesia. Sampel yang digunakan mengunakan teknik porposive sampling berjumlah 30 perusahaan. Metode Analisis yang digunakan menggunakan model regresi panel. Berdasrkan hasil pengujian membuktikan secara empiris bahwa (1) Kepemilikan Keluarga tidak berpengaruh terhadap biaya Ekuitas, (2) Kepemilikan Institusional berpengaruh negatif terhadap biaya ekuitas, (3) Dewan Komisaris Independen tidak berpengaruh terhadap biaya ekuitas.

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