id: 27782
Назва: Essence and Concept of Capitalization of Enterprises its Types and Methods of Evaluation
Автори: Pronko L., Kolesnik Т., Samborska О.
Ключові слова: valuation, evaluation, capitalization, methods of evaluation, real valuation, market price
Дата публікації: 2021-02-02 11:18:18
Останні зміни: 2021-02-02 11:18:18
Рік видання: 2021
Аннотація: The historical aspect of the development of scientists` views on the company`s capitalization is studied in the work, the stages of development of the concept of cost-oriented management are determined. The role and place of market capitalization in the system of indicators of cost-oriented management
are determined, modern methodical approaches to the assessment of the value of the enterprise taking into account the indicator of market capitalization are given. The fundamental differences between the areas of application of indicators of market value of the enterprise and market capitalization are
established. The current problems of the Ukrainian economy that limit the widespread use of market capitalization in the valuation of companies are outlined, and proposals are made on the feasibility of valuing Ukrainian companies in terms of real capitalization. The importance of enterprise
capitalization in the development of a market economy is emphasized. The evolution of the views of foreign scientists on the capitalization of enterprises has been studied. It is established that the economic essence of the capitalization of enterprises, as well as any asset, is the present value of future income generated by this asset. Bringing future income to the present is a process of discounting.
URI: http://repository.vsau.org/repository/getfile.php/27782.pdf
Тип виданя: Статті Scopus/Web of Science
Видавництво: European Journal of Sustainable Development. 2021. Vol. 10. № 1. Р. 551-560.
Розташовується в колекціях :
Ким внесений: Адміністратор
Файл : 27782.pdf Розмір : 159332 байт Формат : Adobe PDF Доступ : Загально доступний
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