noun
cost of capital
Finance term for the required return on invested funds, used in corporate finance and investment analysis.
企業は資本コストを上回る利益を上げる必要がある。
Companies need to earn profits that exceed their cost of capital.
Compound of 資本 (shihon, 'capital') and コスト (kosuto, from English 'cost'). A straightforward modern financial term.