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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
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Theoretical fundamentals of assessing the market value of the enterprise for management purposes: accounting aspect |
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| Creator |
???????, ?.?.
Gunenko, S.A. |
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| Subject |
???????, ?? ????????? ?? ????????
?????? ?????????? ???????????? ???????????? ??????? ???????? ??????????? ????????? ????? factors that affect the value valuation dataware management market value and economic potential accounting |
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| Description |
????????? ??????? ?????????? ?????? ???? ?????? ???????? ???????? ???????????? ? ????? ?? ???????????? ?? ??????????. ?????????? ??????????-??????? ?? ???????????? ????, ?? ????????? ?????? ????? ?? ???????? ????. ????????? ?????????????, ??? ???????????????? ? ????? ??????????????? ?????? ??? ?????????? ?????? ???????? ????????????. ??????? ???? ?????? ???????? ???????????? ?? ???????????, ?? ???????? ????? ???? ??? ?????? ???????? ???????? ? ?????? ????????????. ?????????? ??????? ?? ???????????? ???????, ?? ???????????????? ??? ?????????? ???????? ???????? ?????????? ?? ????????????? ???????. ???????? ????? ?????? ???????? ???????????? (???????????, ??????????????, ??????????, ??????????????) ?? ?????? ?????????? ? ??? ??????. ??????????? ???????, ?? ????????? ?? ???????? ????????????, ?? ??????????? ??????? ? ???, ??? ????????? ?? ???????????? ???????? ???????? ????????????. ????????, ?? ?????????????? ????? ? ????? ?? ???????? ??????, ??? ??????? ????????????????? ??? ?????????? ???????? ????????????.
In this paper, the main theoretical fundamentals for assessing the market value of the enterprise to its maximization and management are determined. Legal and non legal regulations that that determine the valuation of property and property rights are considered. The legislation that is used in accounting when assessing the value of the enterprise has been determined. Purposes of the enterprise valuation has been studied and that the main goal to assess the market value of the enterprise is the selling. Approaches and sources of information, according to the legislation of Ukraine, that is used in determining market value has been researched. Shows the stages of the enterprise valuation (preparatory, organizational, methodical, resultant) and participation of an accountant in these stages. Factors that affect the value of the enterprise are generalized and the main ones that affect the profit-maximizing seller enterprise has been found. It is proved that accounting is one of the main sources that should be used in assessing the value of the enterprise. |
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| Date |
2016-04-12T11:55:33Z
2016-04-12T11:55:33Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2769
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(29)
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| Publisher |
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