Improvement of the methodology of determining the discounting rate for estimating the value of enterprises by the income approach

Автор: Litvina S.O.

Журнал: Экономика и социум @ekonomika-socium

Рубрика: Основной раздел

Статья в выпуске: 12-1 (79), 2020 года.

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This article highlights the internal factors affecting the value of the enterprise, in the context of approaches to cost estimation. Based on this, a method is proposed for determining the discount rate for assessing the value of an enterprise, based on the cumulative method, within which risk factors are added when determining the risk premium, including the liquidity of the assessed company, the likelihood of bankruptcy of the company, the amount of credit risk, and the risk management system.

Discount rate, business valuation, income approach, method of discounting cash flows, cumulative method, risk

Короткий адрес: https://sciup.org/140258107

IDR: 140258107

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