haku: @indexterm VALUATION / yhteensä: 677
viite: 386 / 677
Tekijä:Koletnik, F.
Otsikko:The evaluation of companies
Lehti:Nase gospodarstvo
1995 : VOL. 41:3-4, p. 351-362
Asiasana:COMPANIES
VALUATION
METHODOLOGY
STANDARDS
SLOVENIA
Kieli:slv
Tiivistelmä:The management and the owners of companies are very often faced with the need for the understanding of the market value of the company its individual plant, or other organizational unit, its machinery etc. The answers cannot be found in accounting data about the value of fixed and circulating means their sources of financing, but the evaluation of their market value must be staried.The experts in economy, who by choosing and using suitable methods of evaluation deal with the evaluation and tell the client what the real value of the company or a part of it is.The estimated value is mostly needed as on argument when negatiating the sales value of the company, where the owner is being changed.The sales price on the market is formed by facing the seller's and buyer's readiness for the selling and the bruyin of the company.In his article the author presents and explains in detail the basic economic terms and rules for the evaluation of the companies.Such evaluation is namely regulated by special expert principles and standards, which are a guidance to every valuer of companies.The author finishes his article by presenting a plan according to which the valuer can do the evaluation.At the end there is the report and the startement of the valuer.
SCIMA tietueen numero: 142431
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