divisional cost of capital

divisional cost of capital
фин., учет стоимость [цена\] капитала подразделения* (оценочный показатель стоимости капитала, устанавливаемый для отдельного подразделения компании с учетом оценки риска и величины заемного потенциала данного подразделения)
See:

Англо-русский экономический словарь.

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