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Subjective Nature Of Asset Valuation Yield Method

Author

Listed:
  • Marian Siminica

    (University of Craiova Faculty of Economics and Business Administration)

  • Mirela Ganea

    (University of Craiova Faculty of Economics and Business Administration)

  • Silviu Cârstina

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

This paper aims subjective nature of the valuation method by return on assets at an enterprise level. Starting from the evaluation principles and techniques used to determine the value of assets of an enterprise, we come upon the method the yield (revenue) by putting it into practice on an enterprise with agro-industrial activity. Value approached in this valuation technique is market value, being followed in the specific market region South-West region in which the undertaking operates. By addressing different market value starting from the comparables used have revealed how the value resulting from the efficiency of the method varies depending on how the evaluator expects and appreciates the value of comparables against the subject being assessed. All these techniques are highlighted through a case study of the agro-industrial companies in the county of Dolj.

Suggested Citation

  • Marian Siminica & Mirela Ganea & Silviu Cârstina, 2014. "Subjective Nature Of Asset Valuation Yield Method," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 7-12.
    • Handle: RePEc:aio:aucsse:v:1:y:2014:i:42:p:7-12
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    More about this item

    Keywords

    evaluation; market value; yield; capitalization; assets;
    All these keywords.

    JEL classification:

    • G1 - Financial Economics - - General Financial Markets
    • G12 - Financial Economics - - General Financial Markets - - - Asset Pricing; Trading Volume; Bond Interest Rates

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