Sigorta Şirketlerinde Özkaynak Maliyetinin Belirlenmesinde Kullanılan Yöntemlerin Karşılaştırılması

Year 2008, Volume: 3 Issue: 2, 129 - 141, 01.10.2008

Seyfettin Ünal

Abstract

Bir işletmenin piyasa değerinin belirleyicisi varlık yatırımlarının sağlaması beklenen nakit akımlarının bugünkü değeridir. Sözkonusu değer sermaye maliyetinin üzerinde olması halinde firmanın piyasa değerine artı değer olarak yansıyıp, altında kaldığı takdirde eksi değer olarak yansıyacaktır. Dolayısıyla firmanın değerinin artmasına veya azalmasına neden olabilecek ‘‘değer’’ unsurunun belirleyicisinin sermaye maliyeti olduğu görülür.

Sigorta Şirketlerinde Özkaynak Maliyetinin Belirlenmesinde Kullanılan Yöntemlerin Karşılaştırılması

Abstract

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