用于评估和管理公司价值的信息和金融工具

I. Yaremko, M. Plekan, Iryna A. Kantslir, T. Andrejkiv
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引用次数: 4

摘要

在拟议的研究中,作者揭示了经济评估在企业价值导向管理体系中的不足,特别是基于形式化和非形式化指标相结合的评估体系的形成原则和方法。调查的目的是代表关于企业资本价值评估方法的高度客观性和质量的假设和证据的正当性,这些方法依赖于企业公共财务报告的正式指标。调查采用了理论分析法、访谈结果法和指标质量评估法中的评价算法。调查期间分析了财务报告标准化体系中的原则和公认规范,并将其与基于市场的企业价值评估方法和方法进行了比较。这些结果成为证明作者立场的基础,即有必要形成以价值为导向的财务报告概念,以提供公司管理、资本市场和投资的信息需求。根据分析结果,揭示了资金流折现方法、投资资本的盈利能力以及信息和智力资源的专家评估的薄弱环节,在许多情况下,这些薄弱环节导致了现代公司的资本重组。总的来说,调查结果使我们有机会就所有估值测量结构的必要调整进行论证,并为进一步调查提供单独的指导。
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Informational and financial instruments for evaluation and management of the company's value
In the proposed research, authors reveal disadvantages of economic evaluation in the system of value-oriented management of the enterprise, in particular principles and methods of formation of evaluation systems that are based on a combination of formalized and non-formalized indicators. The purpose of the survey is representing the assumptions and justification of substantiations about high objectivity and quality of those methods of value evaluation of enterprise capital, that lean on formalized indicators of the public financial report of the enterprise. The methods of a theoretical analysis, interviewing results and the assessment of indicators’ quality in the evaluation algorithm are used in the survey. The analysis of principles and generally accepted norms in systems of standardization of financial report, their comparison with market-based approaches and methods of evaluation of enterprise value were carried out during the survey. The results became the basis for justification of the author’s position about the necessity of forming the value-oriented concept of the financial report for the provision of information needs of incorporate management, markets of capital and investments. Based on the analyzed results there were revealed weak aspects of methods of discounting the money flows, the profitability of invested capital and expert evaluation of informative and intellectual resources, that in many cases cause the recapitalization of modern companies. In general, the results of the survey gave the opportunity to form argumentation about necessary adjustments of all the structure of valuation measurement and offer separate directions for further surveys.
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来源期刊
Journal of Eastern European and Central Asian Research
Journal of Eastern European and Central Asian Research Economics, Econometrics and Finance-Economics and Econometrics
CiteScore
2.50
自引率
43.80%
发文量
81
审稿时长
8 weeks
期刊介绍: Journal of Eastern European and Central Asian Research (JEECAR) is a multi-disciplinary journal related to the Eurasia regional economics, finance, management, marketing, international affairs, and other business-related disciplines. By Eastern Europe and Central Asia, the IEECA refers to Russia, Ukraine, Belarus, Moldova, Armenia, Azerbaijan, Estonia, Latvia, Lithuania, Poland, Slovakia, Hungary, Serbia, Montenegro, Bosnia and Herzegovina, Albania, Kosovo, Macedonia, and five post-Soviet Central Asian states: Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, and Uzbekistan. The JEECAR Journal is committed to the editorial principles of all aspects of publication ethics and publication malpractice as assigned by the Committee on Public Ethics. Any paper submitted to the journal must be original, previously unpublished, and currently not under consideration for publication elsewhere. All articles in the printed version of the journal are peer-reviewed. The review process is a double-blind process. Neither the authors nor the reviewers know who wrote or reviewed the article. Per standard practice, only the Editor assigned to handle a paper knows the identity of the authors and the reviewers.
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