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Company Valuation Methods Based On Patrimony

Author

Listed:
  • SUCIU GHEORGHE

    (Dimitrie Cantemir Christian University Braşov, Romania)

  • BARSAN PIPU-NICOLAE

    (Dimitrie Cantemir Christian University Braşov, Romania)

Abstract

The methods used for the company valuation can be divided into 3 main groups: methods based on patrimony, methods based on financial performance, methods based both on patrimony and on performance. The company valuation methods based on patrimony are implemented taking into account the balance sheet or the financial statement. The financial statement refers to that type of balance in which the assets are arranged according to liquidity, and the liabilities according to their financial maturity date. The patrimonial methods are based on the principle that the value of the company equals that of the patrimony it owns. From a legal point of view, the patrimony refers to all the rights and obligations of a company. The valuation of companies based on their financial performance can be done in 3 ways: the return value, the yield value, the present value of the cash flows. The mixed methods depend both on patrimony and on financial performance or can make use of other methods.

Suggested Citation

  • Suciu Gheorghe & Barsan Pipu-Nicolae, 2013. "Company Valuation Methods Based On Patrimony," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 320-325, February.
    • Handle: RePEc:cbu:jrnlec:y:2013:v:1:p:320-325
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