Determining the Debt Capital Cost: The using New Method in Uzbekistan

Abstract

In this article, the theoretical aspects of the methods and approaches for assessing the value of debt capital of joint-stock companies are described, and the main attention is focused on the use of debt ratios for the assessment of the value of debt capital used in developed countries. Also, based on the data of JSC " Kyzilkumtsement " , " Kokon Mechanical Plant " JSC, " Kvarts " JSC, " Jizzakh plastic " JSC and " Kuvasaytsement " JSC, which are joint-stock companies in our country, the value of debt capital of these companies was determined from 2015 to 2018. In particular, methods of evaluation through debt ratios in determining the value of debt capital are described. Also, the problems in assessing the value of debt capital of joint-stock companies have been identified, and scientific proposals and practical recommendations aimed at their elimination have been developed.