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息税前利润-每股收益无差别点分析法
释义
息税前利润-每股收益无差别点分析法
Encyclopedia
管理学
资本成本
释
EPS indifference point approach
息税前利润-每股收益无差别点分析法
以息税前利润为基础计算每股收益,通过每股收益无差别点划分不同盈利能力水平下的最优筹资方案,进行资本结构决策的方法,又称息每股收益无差别点法。
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