MAIN PAGE
> Back to contents
National Security
Reference:
Bazhenov, A. A., Cherniatyeva, V. G.
Methodological Grounds of Business Valuation
// National Security.
2013. № 3.
P. 516-522.
URL: https://en.nbpublish.com/library_read_article.php?id=62824
Bazhenov, A. A., Cherniatyeva, V. G. Methodological Grounds of Business Valuation
Abstract:
The author of the article analyzes the modern
state of valuation activities in the Russian Federation
and views both legislative and methodological problems
directly related to business valuation. The
author evidently shows that there is a need in using an independent method of business valuation as an
efficient instrument of managing a company in the
system of national economy. The author also describes
the structure and analyzes valuation methods, the
latter including a significant number of different
approaches to valuating the cost of a company. The
author proves that it is necessary to improve existing
valuation methods and develop (or improve) economic instruments so that they would cover all the numerous
issues related to business valuation. At the same time,
the author notes that the concept of economic profit
can be used as the basis for creating new models and
business valuation methods which would take into
account the system approach.
Keywords:
assessment, cost, business, method, complex, advantage, disadvantage, activity, model.
This article can be downloaded freely in PDF format for reading. Download article
This article written in Russian. You can find original text of the article here
.
References
1. Buloshnikova E. Model' diskontirovaniya budushchikh denezhnykh potokov ili metod kapitalizatsii dokhodov? // Konsul'tant. 2011. № 9. S. 25-28.
2. Zuev D. Otsenka biznesa dokhodnym podkhodom: ozhidaniya investora opravdayutsya // Konsul'tant. 2011. № 13. S. 18-22.
3. Kibitkina N. Otsenka biznesa: ot teorii k praktike // Konsul'tant, 2011, № 17.
4. Kosorukova I.V., Sekachev S.A., Shuklina M.A. Otsenka stoimosti tsennykh bumag i biznesa: Uchebnoe posobie pod red. I.V. Kosorukovoy "Moskovskaya finansovo-promyshlennaya akademiya", 2011.
5. Ob otsenochnoy deyatel'nosti v Rossiyskoy Federatsii: zakon Ros. Federatsii ot 29 iyulya 1998 g. № 135-FZ // Sobr. zakon. – va. – 1998,-03 avgusta № 31, st. 3813, Ros. gaz.-1998.-06 avgusta № 148-149.
6. Ob utverzhdenii federal'nogo standarta otsenki "Obshchie ponyatiya otsenki, podkhody k otsenke i trebovaniya k provedeniyu otsenki (FSO №1): prikaz Minekonomrazvitiya RF ot 20 iyulya 2007 g. № 256. // Ros. gaz.-2007.-04 sentyabrya № 194.
7. Ob utverzhdenii Federal'nogo standarta otsenki "Opredelenie kadastrovoy stoimosti (FSO №4): prikaz Minekonomrazvitiya RF ot 22 oktyabrya 2010 g. № 508.
8. Ob utverzhdenii federal'nogo standarta otsenki "Trebovaniya k otchetu ob otsenke (FSO №3): prikaz Minekonomrazvitiya RF ot 20 iyulya 2007 g. № 254. // Ros. gaz.-2007.-05 sentyabrya № 195.
9. Ob utverzhdenii federal'nogo standarta otsenki "Tsel' otsenki i vidy stoimosti (FSO №2): prikaz Minekonomrazvitiya RF ot 20 iyulya 2007 g. № 255. // Ros. gaz.-2007.-04 sentyabrya № 194.
10. Ozeryanova A. Mozhno li seychas rasschitat' real'nuyu stoimost' biznesa? // Konsul'tant. 2010. № 9. S. 16-19.
11. Salmin P.S., Polyaeva O.V. Problemy otsenki stoimosti organizatsii (na primere OAO "Nizhegorodskiy port") // Ekonomicheskiy analiz: teoriya i praktika. 2009. № 34. S. 55-62.
12. Sarkisyants A. Investitsionnaya otsenka kompaniy i bankov. Sovremennye tendentsii v mezhdunarodnoy praktike // Bukhgalteriya i banki. 2011. № 1. S. 45-53.
13. Teryukhov V.E. Sovremennyy podkhod k upravleniyu riskami pri otsenke biznesa i platezhesposobnosti zaemshchika // Finansy. 2010. № 3. S. 56-58
Link to this article
You can simply select and copy link from below text field.
|
