Oceňování 2018, 11(4):51-66 | DOI: 10.18267/j.ocenovani.222
Analysis of Operating Assets for Income Valuation - Part I: The Company's Substance
- 1 Mgr. Bc. Jaroslav Šantrůček LL.M., znalec a odhadce; znalecký ústav MBM-Hopet s.r.o., Katedra financí a oceňování podniku, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze
- 2 Ing. Michal Dohányos, znalec a odhadce; znalecký ústav MBM-Hopet s.r.o.
This article is devoted to the issue of valuation of the company's technical base and its use for comprehensive income valuation. This article further describes in detail the quantification of the tangible assets from the point of view of the corresponding value base, with an emphasis on the company's income valuation. Part II of this article will be devoted to the valuation of intangible fixed assets and the significance of the "spread" indicator.
Keywords: Comprehensive Income Valuation of Companies; Company's Technical Base Valuation; Investment
JEL classification: G30, G32
Published: February 8, 2019 Show citation
References
- MAŘÍK, Miloš. Metody oceňování podniku: proces ocenění - základní metody a postupy. 2., upr. a rozš. vyd. Praha: Ekopress, 2007. ISBN 978-80-86929-32-3.
- DROZEN, František. Cena - hodnota - model. Praha: Oeconomica, 2003. ISBN 80-245-0501-0.
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