Overview
Aims
to make students acquire theoretical knowledge regarding property and businessesvaluation, especially the formation and development of practical skills on the application of evaluation methods appropriate categories of asset components of the enterprise and the enterprise as a whole
make students acquire theoretical knowledge regarding property and businessesvaluation, especially the formation and development of practical skills on the application of evaluation methods appropriate categories of asset components of the enterprise and the enterprise as a whole.
make students acquire theoretical knowledge regarding property and businessesvaluation, especially the formation and development of practical skills on the application of evaluation methods appropriate categories of asset components of the enterprise and the enterprise as a whole.
Course contents
- Defining concepts of valuation; Types of valuations; Moments valuation of properties and businesses; The relationship value, price, cost; Basis of Value; Market value, Investment value, Fair value, Special Value, Synergistic Value, Forced Sales, Definition and valuation stages
- Diagnosis enterprise
Defining the need and role of diagnosis in the valuation; Strategic diagnosis of the enterprise; Legal diagnosis; Technical diagnosis; Diagnosis and management of human resources; Commercial diagnosis; Diagnosis accounting
- The issue of valuation property. The issue of valuation of intangible assets: Definition of intangible assets; Classification of intangible assets; Intangible asset valuation methods; Considerations regarding the evaluation of specific intangible assets;
- The issue of valuation of tangible assets: Land valuation; Valuation of buildings;
Valuation of fixed assets by type of technological equipment, machinery and equipment for measurement, control and adjustment; transportation; Furniture and office equipment; Assets under valuation; Evaluation of financial assets; Rating Current assets: Measurement of inventories; Valuation of receivables; Valuation of reserves; Assessing deferred income. Valuation of debt
- Approaches valuation of businesses:
Income-based approach in business valuation
Market comparison approachAsset-based approach to business valuation
Learning outcomes
- Knowledge and understanding of the fundamental concepts, theories, and methods in the field of bussines valuations; their adequateuse in professional communication
- Drawing up professional projects using several methods and principles acknowledged in business valuation.
Assessment
Written exam – 60%; verification during semester – 40%.