摘要
企业进行资本运营的一个重要前提,是保持合理的资本结构。本文针对文献[1]建立的企业资本结构优化的目标规划模型,从经济增加值、获利能力两个角度,提出了改进的企业资本结构目标规划优化模型。最后给出具体的应用算例。
An important prerequisite for enterprises to carry on the capital operation is to keep the rational capital structure. This paper, based on the objective programming model that set up by document , from two points of economic value-added and earning capacity , have proposed that optimal objective programming model of the improved enterprise＇s capital structure optimizes models. Finally, this paper provides the example to calculate.
出处
《价值工程》
2005年第9期97-100,共4页
Value Engineering
关键词
资本结构
目标规划
资金成本
capital structure
objective programming
capital cost
