POSSIBILITIES FOR DERIVING THE INDICATIVE VALUE OF A COMMERCIAL ENTERPRISE

Authors

Keywords
valuation of a commercial enterprise, commercial company value, valuation approaches, valuation methods

ABSTRACT

This paper proposes a broader theoretical view of the process of determining the indicative value of a commercial enterprise. A methodlogical framework of commercial companies’ valuation toolkit is presented. The features of the traditional approaches, respectively valuation methods, are examined. An algorithm for determining the value of a commercial enterprise for each of the approaches is presented. Emphasis is placed on modern valuation tools. A complete algorithm of the comercial enterprise valuation process is given. More focus is placed on the macroeconomic, sectorial analysis (construction sector), and the analysis of the financial position of the assessed enterprise. The proposed algorithm for calculating the market value of a commercial enterprise has been tested in practice.



CONTENTS

Introduction 7



Chapter ². Theoretical foundations of the evaluation of a commercial

enterprise 11

I.1. Conceptual apparatus for evaluating a commercial enterprise 11

I.2. Types of values used in commercial enterprise valuation 20

I.3. Peculiarities of a commercial enterprise as an object of valuation 30



Chapter ²². Methodological framework of the toolkit for evaluating a commercial enterprise 37

II.1. The concept and features of the cost approach as a valuation method 37

II.2. Income approach to the valuation of a commercial enterprise 52

II.3. Comparative approach to the valuation of a commercial enterprise 72

II.4. Modern approaches to the valuation of a commercial enterprise 90

II.5. Reconciliation results and creating a valuation report of a commercial enterprise 111



Chapter III. Practical aspects of deriving the indicative value of a commercial enterprise 128

III.1. Macroeconomic and industry analysis 128

III.2. Analysis of enterprise performance evaluation 143

III.3. Choosing approaches to value a commercial enterprise "X" 161

III.4. Reconciliation results and deriving the market value of an enterprise 167

Conclusion 170

References 173

JEL: G10, G12, L70
Pages: 1
Price: 5 Points

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