Tranzicija, Vol. 25. No. 50., 2022.
Stručni rad
ANALYSIS OF FINANCIAL STATEMENTS AS A STARTING STEP IN ASSESSING THE VALUE OF THE COMPANY
Branka Vukoja Vukoja
Antonio Vukoja
Sažetak
Company valuation is a subjective process because there is no objective measure under which a multitude of variables on which the estimated value of the company depends on the appraiser can be deduced. Valuation of business effects and other projections carried out by the appraiser are based on estimates, and the realization of business effects is associated with numerous risks. Even when it is estimated based on the most objective factor of the company's value, which is its assets, the estimated value of the property may result in different results and different monetary amounts. The value of a company's value is certainly a very current issue and is a very important instrument of financial and economic analysis. Business valuation brings multiple benefits to investors, managers, creditors, owners, and other users of financial statements. The purpose of the assessment mainly affects the choice of the assessment method and the definition of the value being used. When evaluating the company, different principles and methods of evaluation are used. an important role in assessing the value of a company has an authorized valuer. The value of the company, which is obtained as the final result of the assessment, must be observed separately from the selling price. Namely, the determination of the sale price is the result of the decision of the buyer and the seller in the negotiations on the purchase or the sale of the company. However, the process and outcome of the assessment have a significant impact on price negotiations. In the process of estimating the valuation of the value of the company, the arguments for this value were formulated. In fact, there is no "magic formula" that can determine the price of an enterprise. The only "true" value determines free competition in the free market, and then the price can suffer major changes in a very short time, depending on many internal or external factors, such as general economic conditions, investor expectations, activity status.
Ključne riječi
Hrčak ID:
313076
URI
Datum izdavanja:
6.1.2024.
Posjeta: 202 *