Capital cost: study on the incidence of variables that determine the capital cost and the corresponding reflex on financial states of small and medium companies of the poultry-breeding sector of Bogota, during the period 2000-2005

Abstract

The first stage of this study shows the importance that the concept of the capital use cost has from the financial point of view in any organization; then, there is a summary about the poultry-breeding sector and its importance in the Colombian economy as well as the population and the samples of the companies in this study. The second part shows the importance this financial tool has for the support of the necessary information for decision-making. The third one presents the analysis of the collected information, it makes an estimate of the capital cost from 1995- 2005 in Colombia and it determinates the importance that each studied variable has in the capital cost. Also in this stage, this article makes the calculus of the average capital cost adjusted for the selected companies and it shows the influence that this cost has in the financial states of the studied companies. Finally, the conclusions and attachments are presented.