Appraisal of the dairy capital value on the territory of the Pester plateau
Autor: | Vladimir Zakić, Mersida Jandrić |
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Rok vydání: | 2018 |
Předmět: |
Context (language use)
Dairy industry 010501 environmental sciences Pester Plateau (mathematics) 01 natural sciences lcsh:Agriculture Microeconomics discount method Fair value evaluation of value 0502 economics and business Economics 0105 earth and related environmental sciences 2. Zero hunger milk Discounting 05 social sciences Enterprise value lcsh:S General Medicine Capital (economics) Value (economics) dairy 050212 sport leisure & tourism |
Zdroj: | Ekonomika Poljoprivrede (1979), Vol 65, Iss 2, Pp 673-682 (2018) Ekonomika poljoprivrede |
ISSN: | 2334-8453 0352-3462 |
DOI: | 10.5937/ekopolj1802673j |
Popis: | The goal of the paper is to do research of adequacy of the discounting method apply of future results for the evaluation of capital value in dairy industry, on an individual case. Appraisal of the capital value is a complex procedure of researching, studying, analysing and evaluating numerous factors, which have an effect on an enterprise's value. The appraisal of the dairy capital value from the Pester plateau was presented in the paper. Need for assessment was the change of the dairy's ownership structure. The selected value context in evaluating the enterprise value was 'a fair value', while there was applied an output approach i.e. the future results discounting method, because it was about an enterprise that continued to operate. Discounting the future expected outputs represents a current value of future expected outputs with a discount rate, which reflects uncertainty resulted by the expected yields. According to this paper's results, there has been established that the discounting methods of DCF future results can successfully apply in the dairy capital evaluation that continued to operate. |
Databáze: | OpenAIRE |
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