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Author
Zarzecki Dariusz
Title
Istota, cele i funkcje wyceny przedsiębiorstw
An Essence, Objectives and Functions of Business Valuation
Source
Prace Naukowe Akademii Ekonomicznej we Wrocławiu, 2004, nr 1042, t. 2, s. 409-419, bibliogr. 26 poz.
Issue title
Zarządzanie finansami firm : teoria i praktyka
Keyword
Wycena przedsiębiorstwa, Metody wyceny przedsiębiorstwa
Enterprise valuation, Business valuation method
Note
summ.
Abstract
Autor scharakteryzował istotę wyceny przedsiębiorstw oraz przybliżył jej cele i funkcje.

Business valuation is the act of valuing a company, especially a formal assessment of the worth of net company's assets (property approach) or the ability of a business to generate net benefits to its owners (income approach). Business valuations can be classified depending on aims of valuation. In practice the valuations respond to various possible objectives - mostly they are performed on account of trades, mergers and acquisitions, capital increases, firm transformations, etc. Business valuations serve several functions: advisory function, negotiating function, intermediary function, informative function, and safeguard function. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Bibliography
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ISSN
0324-8445
Language
pol
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