【精品文档】关于企业公司有关的外文文献翻译：评估企业的价值”方法和工具.pdf

International Journal of Economics, Commerce and Management United Kingdom Vol. IV, Issue 7, July 2016 http://ijecm.co.uk/ ISSN 2348 0386 “ASSESSING THE VALUE OF THE ENTERPRISE” METHODS AND INSTRUMENTS Halil Kukaj Economic Faculty, Prizren University, Kosovo Faruk B. Ahmeti Business School, Roehampton University, London, United Kingdom farukahmeti@ Abstract Making the right investment decisions regarding sale and purchase of the company, or joining of any other enterprise, it is necessary that the decisions in question has to be taken based on the assessment of the value of the enterprise. Assessing the value of the enterprise must be in accordance with recommendations of the International Standards value assessment of the enterprise. Enterprise value evaluators must conduct the assessment, in accordance with basic principles: assessment of the enterprise as general economic and that assessment cannot be made based on the results achieved, but on the basis of expected results. In this paper will be discussed modern methods of assessing the value of the target company, and that in: asset- based methods, methods based on the economic value and combined methods. Many investments are made based on a detailed investigation and organizational Value Evaluation. As reviled in the study, the disadvantage of methods based on the accounting value is static approach. It disregards the principle of generating value for the owner of the purchasing enterprise, respectively, for merger. Hence, they are not w