CV

Financial Management & Strategic Management

Ch 2 · Time Value of Money & Cost of Capital

5 concept points · 6 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
Important Points

📘 Core concepts

  1. 1Compound interest accumulates wealth; discounting brings future to present.
  2. 2Cost of capital: minimum return to compensate suppliers of capital.
  3. 3WACC: weighted average of after-tax cost of debt, preference, equity.
  4. 4CAPM for cost of equity: Rf + β(Rm − Rf).
  5. 5Marginal cost of capital relevant for new investment decisions.

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