This paper measures the income and risk of real estate portfolios by using the single-index,wodel and capital of cost rate formula,Then according to the quality and investing principle of real estate,the paper establishes a goal program model in real estate investment of bundling business.

The influence of the fluctuating money values on the fund cost;

Aiming at the calculation method of debts fund cost is not accurate enough in"Economic Assessment Method and Parameters for Construction Project(Third Version)",this paper proposes a universal calculation ex- pression and attention about it in using,then discusses fund cost calculation of long-term loan and simplified cal- culation method.

In order to obtain purpose of increase gains and decrease expenses as well as strengthen competitive force of enterprise in the intense marketing economy, the paper talks about the useful methods and ways about decreasing enterprise expenses from three aspects of production cost and fund cost and administration cost so on.

Analysis method of optimum capital cost structure;

The example of Huashan Electronic Company will show us clearly that capital cost financing risk and the best capital structure will affect enterprises to make financing decisions.

On the one hand,by operating with debt,enterprises can raise competitive power of enterprise in market,expand the operational scale of enterprise,acquire financial leverage effect,gain advantage of paying less tax,and reduce the losses of currency depreciation and comprehensive capital cost.

The author found that on the one hand, the cost of capital is really low in case of low value of corporate, but the financial risk is high; and in case of high corporate value, the cost of capital will be high for the value lost.

EVA (Economic Value Added) is the balance found by deducting the cost of capital from the net operating profit after tax (NOPAT).