第八讲资本成本与财务风险
一、内容简介
本讲主要讲述了资本成本、营业风险、财务风险融资或筹资、资本成本与公司价值。
二、学习目标
1、掌握个别资本成本的计算及应用
2、了解边际和加权平均资本成本
3、掌握营业杠杆、财务杠杆。
三、要点提示
1、个别资本成本
2、平均资本成本
3、边际资本成本
4、营业风险与营业杠杆
5、财务风险与财务杠杆
四、阅读指导
阅读：《财务管理学》第十一章
准备：Marriott Corporation:The Cost of Capital
阅读笔记
课程重点
课程难点
疑难问题：
体会：
五、课堂学习（请仔细阅读笔记）
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