EVALUATION OF AN ENTERPRISE - CENTRAL OBJECT FOR ROMANIAN SPECIALISTS FROM VARIOUS FIELDS OF ACTIVITY

Enea Constantin and Constanţa Enea ()
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Enea Constantin: CONSTANTIN BRANCUSI UNIVERSITY OF TARGU JIU, ROMANIA

Annals - Economy Series, 2017, vol. 6, 125-130

Abstract: An enterprise evaluation is a central object for Romanian specialists from various fields of activity, not only needed in privatization of commercial companies, but also in the process of transition to market economy. Thus, the problem of knowing the most accurate value a company is placed when a securities issue takes place, o sale of assets or when the reorganization process is triggered legal liquidation of an enterprise; in these situations it is necessary to establish the value of the firm not only in terms of the value of fixed assets and but also depending on the future capacity of the enterprise to generate profit. The case study refers to the evaluation of the Gorj Hotel in Targu Jiu, where the financial situations were relevant and underpinned by the correct evaluation of the SC Gorjul SA patrimony.

Keywords: enterprise evaluation; financial statements; value a company; market economy (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2017:v:6:p:125-130

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