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Can Be Used The Income Approach In Plant,Machinery And Equipment Valuation

Author

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  • Sorin Adrian Achim

    (Babes-Bolyai University Faculty of Economics and Business Administration)

Abstract

In this paper we put in discussion some cases “when it can” or “when it can’t” be used the income approach in plant, machinery and equipment valuation. After a presentation of the particularities of the plant, machinery and equipment valuation we describe the income approach and we present some case studies about when it can or it can’t be use the income approach in this field. To support our conclusions we use some findings of a study that we conducted to identify the particularities of the plant, machinery and equipment valuation activity in Romania.

Suggested Citation

  • Sorin Adrian Achim, 2015. "Can Be Used The Income Approach In Plant,Machinery And Equipment Valuation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 26-35.
    • Handle: RePEc:aio:aucsse:v:2:y:2015:i:43:p:26-35
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    File URL: http://feaa.ucv.ro/AUCSSE/0043v2-003.pdf
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    References listed on IDEAS

    as
    1. Ali Atilla Perek & Seda Perek, 2012. "Residual Income Versus Discounted Cash Flow Valuation Models: An Empirical Study," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 57-64.
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    More about this item

    Keywords

    plant; machinery and equipment valuation particularities; income approach; case studies;
    All these keywords.

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • D46 - Microeconomics - - Market Structure, Pricing, and Design - - - Value Theory

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