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@inproceedings{16281, author = {Vochozka, Marek and Padrtová, Marie}, address = {České Budějovice}, booktitle = {Market Failure – the Role of Government and Enterprise Economy}, keywords = {bankruptcy model; credibility model; assessment; financial health}, language = {eng}, location = {České Budějovice}, isbn = {978-80-87278-65-9}, publisher = {Vysoká škola technická a ekonomická v Českých Budějovicích}, title = {The Deficiencies in the Construction of Methods of Complex Evaluation of Enterprises}, year = {2011} }
TY - JOUR ID - 16281 AU - Vochozka, Marek - Padrtová, Marie PY - 2011 TI - The Deficiencies in the Construction of Methods of Complex Evaluation of Enterprises PB - Vysoká škola technická a ekonomická v Českých Budějovicích CY - České Budějovice SN - 9788087278659 KW - bankruptcy model KW - credibility model KW - assessment KW - financial health N2 - Often and often experts as well as uninitiated public call for more simple methods of company evaluation, respectively assessment of the financial health of the company. Currently, there are many methods that enable to identify financial situation of the company. It is primarily assemble of financial ratios of Schmalenbach’s society (Synek, 2009, 2010), assemble of so called new indicators that attempt to evaluate the company financial health within the one simple value (economic value added, market value added and other), and assemble of methods of complex evaluation of enterprise based on ratio indicators. Financial Analysis by Schmalenbach’s society is built on the exact inputs (unfortunately features of the past), but interpretation of results is very complicated and based on recommendations and experiences of the evaluator. In relation to the interpretation of results, this financial analysis of financial ratios can be assessed as a benchmarking model. The second group of indicators has a very simple informative value - the result is given as one number, which can be apprised totally objectively by evaluator. The input data are derived from the degree of the risk in most of such methods, and therefore distorted by subjective perspective of the evaluator or of expert view of agencies. The last group (Altman’s index, IN indexes, and others) are built on mutual relation of ratios indicators and of development of business environment at the time of creation of each method. There is currently no method or system of methods that would give totally reliable and easily interpretable result. Paper will focus the third group of indicators and will analyse the deficiencies that predispose the selected methods to fail in today's business environment. ER -
VOCHOZKA, Marek a Marie PADRTOVÁ. The Deficiencies in the Construction of Methods of Complex Evaluation of Enterprises. In \textit{Market Failure – the Role of Government and Enterprise Economy}. České Budějovice: Vysoká škola technická a ekonomická v Českých Budějovicích. 8 s. ISBN~978-80-87278-65-9. 2011.
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