Abordări în evaluare: abordarea prin cost
Assessment Approaches: The Cost Approach

Summary/Abstract: According to the International Assessment Standards, in order to obtain a certain type of value, the three approaches of the unanimously acknowledged and applied value may be used, that are substantiated on the economic principles of substitution, variable proportions or benefits anticipation: the cost, market and income approach. Within the article hereby, we present aspects regarding the cost approach (based on assets), that provide indicators on value starting with the economic principle according to which a buyer will not pay for an asset more than the cost necessary for acquiring an asset with the same utility, either by buying or by building. The assets-based approach can be applied by means of three methods which can be used in distinct cases, that we shall show in this article: the net accounting asset method, the corrected net accounting asset method and the net liquidation asset method.

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