ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE

The expediency of expanding the scope of application has been justified and methods of using the quality parameter of the company’s management in determining its value using the methods of revenue and comparative approaches have been proposed. In calculating the discount rate, instead of the expert...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autor principal:	V. I. Busov
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	choice of an analog company discount rate evaluation methods performance efficiency quality of management resource-target approach risk-free rate risk premium Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/aecfae201c9a4b4fab28284c31538b13
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:aecfae201c9a4b4fab28284c31538b13
record_format	dspace
spelling	oai:doaj.org-article:aecfae201c9a4b4fab28284c31538b132021-12-03T07:43:32ZACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE1816-42772686-841510.26425/1816-4277-2020-6-11-16https://doaj.org/article/aecfae201c9a4b4fab28284c31538b132020-08-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2259https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The expediency of expanding the scope of application has been justified and methods of using the quality parameter of the company’s management in determining its value using the methods of revenue and comparative approaches have been proposed. In calculating the discount rate, instead of the expert assessment method used in practice, a method for calculating the management risk premium to the risk-free rate, which gives a more objective result, has been offered. The quality of management has been considered as one of the main factors of non-systematic risks, expressed in the socio-economic efficiency of the company, in the calculations of which it has been proposed to apply a resource-target approach. In a comparative approach to evaluating the value of a company, the quality of management has been used as one of the criteria for selecting similar companies.V. I. BusovPublishing House of the State University of Managementarticlechoice of an analog companydiscount rateevaluation methodsperformance efficiencyquality of managementresource-target approachrisk-free raterisk premiumSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 6, Pp 11-16 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	choice of an analog company discount rate evaluation methods performance efficiency quality of management resource-target approach risk-free rate risk premium Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	choice of an analog company discount rate evaluation methods performance efficiency quality of management resource-target approach risk-free rate risk premium Sociology (General) HM401-1281 Economics as a science HB71-74 V. I. Busov ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE
description	The expediency of expanding the scope of application has been justified and methods of using the quality parameter of the company’s management in determining its value using the methods of revenue and comparative approaches have been proposed. In calculating the discount rate, instead of the expert assessment method used in practice, a method for calculating the management risk premium to the risk-free rate, which gives a more objective result, has been offered. The quality of management has been considered as one of the main factors of non-systematic risks, expressed in the socio-economic efficiency of the company, in the calculations of which it has been proposed to apply a resource-target approach. In a comparative approach to evaluating the value of a company, the quality of management has been used as one of the criteria for selecting similar companies.
format	article
author	V. I. Busov
author_facet	V. I. Busov
author_sort	V. I. Busov
title	ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE
title_short	ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE
title_full	ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE
title_fullStr	ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE
title_full_unstemmed	ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE
title_sort	accounting for the quality of management in the assessment of business value
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/aecfae201c9a4b4fab28284c31538b13
work_keys_str_mv	AT vibusov accountingforthequalityofmanagementintheassessmentofbusinessvalue
_version_	1718373528498077696

ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE

Ejemplares similares