SUBJECTIVE NATURE OF ASSET VALUATION YIELD METHOD

Marian Siminica, Mirela Ganea and Silviu Cârstina
Additional contact information
Mirela Ganea: University of Craiova Faculty of Economics and Business Administration
Silviu Cârstina: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2014, vol. 1, issue 42, 7-12

Abstract: This paper aims subjective nature of the valuation method by return on assets at an enterprise level. Starting from the evaluation principles and techniques used to determine the value of assets of an enterprise, we come upon the method the yield (revenue) by putting it into practice on an enterprise with agro-industrial activity. Value approached in this valuation technique is market value, being followed in the specific market region South-West region in which the undertaking operates. By addressing different market value starting from the comparables used have revealed how the value resulting from the efficiency of the method varies depending on how the evaluator expects and appreciates the value of comparables against the subject being assessed. All these techniques are highlighted through a case study of the agro-industrial companies in the county of Dolj.

Keywords: evaluation; market value; yield; capitalization; assets (search for similar items in EconPapers)
JEL-codes: G1 G12 (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0042v1-001.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2014:i:42:p:7-12

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).