Wykorzystanie opcji rzeczywistych w wycenie roślinnych aktywów biologicznych
Real Options in Valuation of Plant Production in Progress

Summary/Abstract: The aim of paper is to estimate the valuation of plant production in progress in the course of using the method of real options and to compare the results of the valuation using the discounted cash flow. In addition, consideration will be the usefulness of the measurement by using real options in the context of the balance sheet valuation of work in progress. Implementation of the objective was supported by critical analysis of the literature (Polish and foreign) in the field of real options method. In empirical studies used option valuation resignation, the method of comparative analysis and simulation method. The added value of this publication is to identify restrictions on the method of real options for valuing balance sheet assets, related to the low credibility generated by it.

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