The main theoretical and methodological provisions of the assessment of the assets of the organization
The correct choice of methods for assessing the assets of an organization is the basis for its successful functioning in certain development conditions. The study found that certain methods of assessing the assets of an organization are focused on determining their value, and assets expressed by phy...
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2023-01-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/2404 |
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| author | M. V. Galazova |
| author_facet | M. V. Galazova |
| author_sort | M. V. Galazova |
| collection | DOAJ |
| description | The correct choice of methods for assessing the assets of an organization is the basis for its successful functioning in certain development conditions. The study found that certain methods of assessing the assets of an organization are focused on determining their value, and assets expressed by physical and intangible objects have a certain value. The types of asset valuation are highlighted, including: actual, current, current market value, discounted, fair value, special importance is given to the fair value of the organization's assets. The methods of market, cost, and income approaches to asset valuation, general and special methods of asset valuation are characterized.Special attention is paid to the method of assessing the value of the net assets of the organization, presented in the form of a sequence of 6 stages of implementation. The net assets method is used to evaluate fund-intensive production or holding organizations, operating and investment assets, but its use is complicated when assessing the assets of developing organizations. As a result, the rules for the use of asset valuation methods are formulated, suggesting their appropriate use in certain situations, the application of mathematical weighting to the evaluation results obtained. |
| format | Article |
| id | doaj-art-5e4eff292383473daf3f6562ba382e21 |
| institution | Kabale University |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2023-01-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-5e4eff292383473daf3f6562ba382e212025-08-20T03:37:19ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2023-01-0106142110.37493/2307-907X.2022.6.22392The main theoretical and methodological provisions of the assessment of the assets of the organizationM. V. Galazova0«North-Ossetian state University named after K. L. Khetagurov»The correct choice of methods for assessing the assets of an organization is the basis for its successful functioning in certain development conditions. The study found that certain methods of assessing the assets of an organization are focused on determining their value, and assets expressed by physical and intangible objects have a certain value. The types of asset valuation are highlighted, including: actual, current, current market value, discounted, fair value, special importance is given to the fair value of the organization's assets. The methods of market, cost, and income approaches to asset valuation, general and special methods of asset valuation are characterized.Special attention is paid to the method of assessing the value of the net assets of the organization, presented in the form of a sequence of 6 stages of implementation. The net assets method is used to evaluate fund-intensive production or holding organizations, operating and investment assets, but its use is complicated when assessing the assets of developing organizations. As a result, the rules for the use of asset valuation methods are formulated, suggesting their appropriate use in certain situations, the application of mathematical weighting to the evaluation results obtained.https://vestnikskfu.elpub.ru/jour/article/view/2404assetsvaluefair valuevaluationfinancial ratiosmethodnet assetsprofitabilityriskinessliquidity |
| spellingShingle | M. V. Galazova The main theoretical and methodological provisions of the assessment of the assets of the organization Вестник Северо-Кавказского федерального университета assets value fair value valuation financial ratios method net assets profitability riskiness liquidity |
| title | The main theoretical and methodological provisions of the assessment of the assets of the organization |
| title_full | The main theoretical and methodological provisions of the assessment of the assets of the organization |
| title_fullStr | The main theoretical and methodological provisions of the assessment of the assets of the organization |
| title_full_unstemmed | The main theoretical and methodological provisions of the assessment of the assets of the organization |
| title_short | The main theoretical and methodological provisions of the assessment of the assets of the organization |
| title_sort | main theoretical and methodological provisions of the assessment of the assets of the organization |
| topic | assets value fair value valuation financial ratios method net assets profitability riskiness liquidity |
| url | https://vestnikskfu.elpub.ru/jour/article/view/2404 |
| work_keys_str_mv | AT mvgalazova themaintheoreticalandmethodologicalprovisionsoftheassessmentoftheassetsoftheorganization AT mvgalazova maintheoreticalandmethodologicalprovisionsoftheassessmentoftheassetsoftheorganization |