The Impact of Computer Utilization on Human Resource Productivity in Industrial Administrative Section

Implicit cost of capital is one of the main themes in financial literature on decision making and selection of optimal strategics related with investment of founds and capital structure in order to increase the whole value of economic entity. In this respect financing in general and implicit cost of capital in particular are focused. The aim of this research is to study and identify the relationship between creation of changes in capital of companies and also the factors affecting implicit cost of capital. Statistical community of this research consists of companies listed in Tehran stock exchange and the sample of this study includes 108 active companies during 1383-1387. Data required in this study were collected from state office of securities exchange information and statistics. In this research the type of relationship between hypotheses was of correlational one. And regression are used in order to test the hypotheses. Soft wares Excel and SPSS are used for doing calculation and estimation of regression models.