Evaluarea financiară a întreprinderilor
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2024-03-01 11:02
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SULA, Nadejda. Evaluarea financiară a întreprinderilor . In: Economica, 2007, nr. 3(59), pp. 41-43. ISSN 1810-9136.
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Economica
Numărul 3(59) / 2007 / ISSN 1810-9136

Evaluarea financiară a întreprinderilor

Pag. 41-43

Sula Nadejda
 
Academia de Studii Economice din Moldova
 
Disponibil în IBN: 27 noiembrie 2013


Rezumat

Within the framework of market economy the main goal of financial management is to increase the value of an enterprise by maintaining the long-term solvability, financial equilibrium, rate of return and economic growth. All of these elements influence the financial value of an enterprise. The financial valuation refers to two different concepts. The first one (static concept) has an accounting character. The enterprise is looked as a patrimony composed from independent element. The value sum of these components represents the real value of enterprise. The second concept (dynamic), has an economic character, and it is based on financial theory. This concept includes a totality of investments, the value of which should be equal to the expected interest on investments.