We are pleased to be able to present you with the results of KPMG's tenth capital cost study. The study shows current trends in the preparation of budgets as well as deriving capital costs and explores the relevance of approaches to analyse enterprise values and their development.
The focus of this year's study is on appropriately depicting performance and risk drivers in budgets and the cost of capital. Once again, the great relevance of this study for use in practice has been demonstrated by the large number of participants: a total of 148 enterprises have participated in this study, among them 22 DAX-30 companies.
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