ПРОБЛЕМАТИКА ПРОЦЈЕНЕ ВРИЈЕДНОСТИ ПРЕДУЗЕЋА
THE PROBLEM OF ENTERPRISE VALUE ASSESSMENT
Author(s): Dragan MikerevićSubject(s): Business Economy / Management, Micro-Economics, Accounting - Business Administration, Socio-Economic Research
Published by: Економски факултет Универзитета у Бањој Луци
Keywords: Value; business value; fair value; balances; principles and methods of appraisal; certified appraiser;
Summary/Abstract: One of the most complex problems in economy is Business Appraisal. Global crisis and inactive and illiquid financial markets influence the Business Appraisal. Given the mission of a business to create value in a business process, the question what determines BA and how the market appraises the given value is reasonable. In fact, the answers to these questions should be given by the Business Appraisal Report which deploys the appropriate approaches (cost approach, market data approach, and income approach) and appraisal methods (based on the substance, multiplication and income). After applying several appraisal methods, a certified appraiser conducts the testing of the results obtained and makes the choice of the appraised business value.
Journal: Acta Economica
- Issue Year: 8/2010
- Issue No: 12
- Page Range: 189-225
- Page Count: 37
- Language: Bosnian, Croatian, Serbian