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The Principle Of Consistency In Enterprise Assessment

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  • Ana Maria Popescu

    (Bucharest Academy of Economic Studies)

Abstract

Enterprise evaluation implies the application of professional reasoning based on the assimilation and observance of the correlations between the financial indicators and the factors that influence the value size. There are tens of such compulsory obligations, during all the stages of the evaluation process. The most important are the correlations between the financial indicators used for the application of the evaluation methods inscribed under the three approaches of value. The lack of consistency in the professional reasoning leads to the occurrence of an error in the evaluation and to the lack of credibility of the final value proposed in the evaluation report. This communication presents both the main coherences as well as the most often met errors, caused by the unacquaintance with or by the failure to apply the principle of consistency in evaluation.

Suggested Citation

  • Ana Maria Popescu, 2009. "The Principle Of Consistency In Enterprise Assessment," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 5(05(534)(s), pages 200-203, May.
    • Handle: RePEc:agr:journl:v:05(534)(supplement):y:2009:i:05(534)(supplement):p:200-203
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