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Financial management Notes in Hindi CS Executive - CSHindinotes

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<strong>CS</strong> EXECUTIVE FINANCIAL MANAGEMENT<br />

Marg<strong>in</strong> of Safety dk Sales ds lkFk Ratio: ‐<br />

Marg<strong>in</strong> of Safety Ratio = 100<br />

P/V Ratio = 100 & 100<br />

Units esa Change gksus ij gh Variable cost Change gksrh gSA Sales Price esa Change gksus<br />

ij Variable Cost Change ugha gksrh gSA<br />

Chapter ‐ 13<br />

Cost of Capital<br />

Source of Capital<br />

Equity Share Capital<br />

Preference Share Capital Dividend<br />

Reserve and Surplus<br />

Debenture<br />

Long Term Loan Interest<br />

� Cost of Debts (Kd)<br />

1. Short Term Debt<br />

2. Long Term Debt<br />

� Short Term Debt<br />

Kd (before tax) = 100<br />

Kd (after tax) = 100 (1 ‐ tax)<br />

� Long Term Debt : ‐<br />

(i) Irredeemable Debt<br />

(ii) Redeemable Debt<br />

T = Tax rate<br />

COMPILED BY MS. SHWETA AGARWAL CA, <strong>CS</strong> Page 15

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