SALE AND VALUATION OF A PART OF A BUSINESS UNIT IN THE IDENTIFICATION OF OPERATING ASSETS

The aim of this paper is to value a portion of a company which is able to turn a profit even after separation from the whole. The assets of the company are identified, which are operationally necessary for the further functioning of the valuated part as a separate accounting unit. The earnings and asset valuation methods are used to valuate the part of the company. The results of the market value of the company achieved using both methods are compared in the end and the reasons for the differences in the achieved results are stated. The difference in the results achieved by different valuation methods is due to modifications of the input data, which enter the calculation of the value of the company using the individual valuation methods used. The reason for these modifications is also explained.