According to a certain method, remember the formula on the basis of understanding. For example, the series formula of leverage coefficient and the series formula of standard cost difference calculation.
Master the principle without memorizing the formula. For example, the discount model of capital cost calculation and the indifference point formula of earnings per share.
Formulas that need to be understood and mastered flexibly. For example, the sales percentage method of capital demand forecast and the capital habit analysis method.
Extended data:
The theory of capital structure is a theory to study the relationship between corporate financing mode and structure and corporate market value. From 65438 to 0958, modigliani and Miller concluded that in a perfect and effective financial market, enterprise value has nothing to do with capital structure and dividend policy-MM theory. Miller won the 1990 Nobel Prize in Economics for MM theory, and Modleya won the 1985 Nobel Prize in Economics.
Modern modern portfolio theory and CAPM modern modern portfolio theory are theories about the best portfolio.
Markowitz put forward this theory in 1952, and his research conclusion is that as long as the returns between different assets do not change the perfect positive correlation, the investment risk can be reduced through asset portfolio, for which Markowitz won the 1990 Nobel Prize in Economics. Capital asset pricing model is a theory to study the relationship between risk and return.
Sharp and others come to the conclusion that the risk return rate of a single asset depends on the risk-free return rate, the risk return rate of market portfolio and the risk of risky assets. Sharp won the 1990 Nobel Prize in Economics.
The main contents include: financial objectives and functions, the concept of valuation, market risks and returns, multivariate and factor valuation model, option valuation, capital investment principles, risks and real options in capital budget, etc.
Baidu encyclopedia-financial management