VSTE

ISSN (online): 2533-6258

Open access

Volume 7, Issue 1June 2022

Skutečně vyplacené náklady na vlastní kapitál ve stavebnictví

Abstract

150 words · 1 min read

The value of the cost of equity capital is very important, both for all businessesand for investors, as it expresses the return on invested funds and is one of themost important factors in decision-making. The aim of the seminar work is todetermine the value of the actual paid costs of equity capital in the constructionindustry in the years 2016 – 2020. The used data from the Cribis/Albertinadatabases were processed using changes in the undistributed economic result ofprevious years and the economic result of the current accounting period. Theresults found show that the average cost of equity in the years 2016 - 2019 rangesfrom 29.35% - 37.81% and the median values range from 16.43% - 24.24%. Thebenefit of the presented results is primarily seen in their possibility of subsequentprediction of future costs of equity capital. The limitation of the research can onlybe in the data used, which needs to be up-to-date.