Český finanční a účetní časopis 2009(1):72-76 | DOI: 10.18267/j.cfuc.21
Some Essential Notes on Estimation of Multidimensional Business Values for Decision-making about Purchase and Sale
- Prof. Ing. Miloš Mařík, CSc. - vedoucí katedry, profesor; Katedra financí a oceňování podniku, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <marik@vse.cz>.
The reviewed article focuses on elaboration of the boundary value category that is viewed as a quantity with more dimensions. Within preparation for bargaining during sale of a firm, partners must clear up not only the boundary value but also other bargain parameters. They must do it in such way that will increase their wealth in comparison with situation when the transaction is not realized. In this general position the boundary model has only theoretical sense but it can be viewed as the first step toward further development of Koln school theories.
Keywords: Value; Business valuation; Boundary value; Koln school.
JEL classification: G12, G30
Published: March 1, 2009 Show citation
References
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- Matschke, M. J. (2007): Unternehmensbewertung (Funktionene -Methoden - Grundsätze). Berlin, Gabler, 2007.
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