研究動機
由於目前財務會計對利息成本的處理，尚有很大的爭論；且目前實務上的處理，顯然有不合理的地方；致使財務報表當作決策之根據時，有許多缺點。
為了尋求上列問題的解答，故從事本論文的研究，盼能求得一合理的利息成本的會計處理。
研究方法
本論文研究未能採實證研究方法(Empirical Study)，僅就理論上探討。因本文所建議利息成本之會計處理，至目前為止尚非為一般公認會計原則。雖然實務上採此方法的公司，有漸增的趨勢；但欲採實證研究，實不可韶，故僅就理論加以研究。
基本假定
本文之基本假定有二：
1.權益資本之利息，亦為成本因素之一。
2.利息（包括負債利息與權益利息）應資本化，即其會計處理與人工，原料等成本因素之會計處現一致。
有待進一步研究者
本文結論，認為所建議的基本假定，在理論上與實務上均屬可行；但有許多地方還有待更進一步的研究，若能得到滿意結果，則所建議的會計處理方法，將不無可供參考之處。
有關需要更進一步研究的問題，在文中均有指出。第六章更有一節專門討論此一問題（第六章，第四節有待解決的問題）。意在拋磚引玉，希會計專家學者重視此一問題，以期獲得更滿意的結果。

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