VOCHOZKA, Marek, Zuzana ROWLAND and Petr ŠULEŘ. The specifics of valuating a business with a limited lifespan. Ad Alta: Journal of interdisciplinary research, Hradec Králové, Czech Republic: Magnanimitas, 2019, vol. 9, No 2, p. 339-345. ISSN 1804-7890.
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Basic information
Original name The specifics of valuating a business with a limited lifespan
Name in Czech Specifika oceňování podniku s omezenou životností
Authors VOCHOZKA, Marek (203 Czech Republic, guarantor, belonging to the institution), Zuzana ROWLAND (203 Czech Republic, belonging to the institution) and Petr ŠULEŘ (203 Czech Republic, belonging to the institution).
Edition Ad Alta: Journal of interdisciplinary research, Hradec Králové, Czech Republic, Magnanimitas, 2019, 1804-7890.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
RIV identification code RIV/75081431:_____/19:00001683
Organization unit Institute of Technology and Business in České Budějovice
UT WoS 000507312800060
Keywords (in Czech) oceňování podniků; metody oceňování založené na výnosech; podniky s omezenou životností; princip nepřetržitého trvání
Keywords in English business valuation; earnings based valuation methods; businesses with limited lifespan; going concern principle
Tags FIP_1, RIV19, WOS
Changed by Changed by: Ing. Anna Palokha, učo 18083. Changed: 22/4/2020 14:18.
Abstract
The present article deals with the situation of non-compliance with the principle of the going concern company, where the valuation is still profitable but with a limited lifespan, which is determined by the external conditions already known at the time of valuation. This article then deals with the valuation of a selected limited-lifespan business. In conclusion, the value of the selected business should be established, with an emphasis on the limited lifetime of the business.
Abstract (in Czech)
Tento článek se zabývá situací nedodržení principu společnosti nepřetržitého trvání, kdy je ocenění stále ziskové, ale s omezenou životností, což je určeno vnějšími podmínkami známými již v době ocenění. Tento článek se poté zabývá oceňováním vybraného podniku s omezenou životností. Závěrem je třeba stanovit hodnotu vybraného podniku s důrazem na omezenou životnost podniku.
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  • a concrete person Ing. Anna Palokha, učo 18083
  • a concrete person Mgr. Petr Šuleř, PhD., učo 24786
  • a concrete person prof. Ing. Marek Vochozka, MBA, Ph.D., učo 4017
  • a concrete person Ing. Zuzana Rowland, MBA, PhD., učo 6614
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