Identyfikacja potencjalnych problemów ze stosowaniem klasycznych metod wyceny przedsiębiorstw do samodzielnych publicznych ZOZ
Identification of potential problems related to using traditional methods of valuing companies for public health care organizations

Summary/Abstract: The article presents the potential sources of mistakes which may be made in the process of determining the value of health care organization, especially in the case of commercialization and privatization. The author discussed the main valuation methods: market, income and asset-based methods. He proved that standard valuation methods used in companies cannot be directly used to valuing a health care organization because they can distort valuation. The article raised such issues as the cost of capital, real estate in valuation, changes in legal form of health care organization and consequences for the methods of calculating their value.

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