هزینه فرصت حقوق صاحبان سهام سرمایه

This paper is focused on the calculation of cost of equity with using the CAPM model and Build-up model. The main aim of this calculation was to discover whether traditional measurements of business performance are better than selected modern measurements or not. For the calculation we used a sample of 31 engineering companies situated in the Slovak market. Based on the research results we propose a methodology that could be suitable for the more efficient calculation of costs for examined industry.