Functional business valuation – purpose is king!
In the present contribution, we discuss the basic principles of functional business valuation. In addition to a distinction between objective and subjective valuation theory, the differences between finance-theoretical and investment-theoretical valuation approaches are worked out. The core of our...
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| Format: | Article |
| Language: | English |
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AGH UNIVERSITY PRESS
2025-01-01
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| Series: | Managerial Economics |
| Online Access: | https://journals.agh.edu.pl/manage/article/view/6913 |
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| _version_ | 1832586796904480768 |
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| author | Christian Toll Thomas Hering |
| author_facet | Christian Toll Thomas Hering |
| author_sort | Christian Toll |
| collection | DOAJ |
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In the present contribution, we discuss the basic principles of functional business valuation. In addition to a distinction between objective and subjective valuation theory, the differences between finance-theoretical and investment-theoretical valuation approaches are worked out. The core of our discussion is devoted to an overview of the three main functions and value concepts of functional business valuation theory.
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| format | Article |
| id | doaj-art-71df3ad0db5d496799cc5a160e82164d |
| institution | Kabale University |
| issn | 1898-1143 2353-3617 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | AGH UNIVERSITY PRESS |
| record_format | Article |
| series | Managerial Economics |
| spelling | doaj-art-71df3ad0db5d496799cc5a160e82164d2025-01-25T02:24:29ZengAGH UNIVERSITY PRESSManagerial Economics1898-11432353-36172025-01-0125210.7494/manage.2024.25.2.159Functional business valuation – purpose is king!Christian Toll0Thomas Hering1Fern-Universität in HagenFern-Universität in Hagen In the present contribution, we discuss the basic principles of functional business valuation. In addition to a distinction between objective and subjective valuation theory, the differences between finance-theoretical and investment-theoretical valuation approaches are worked out. The core of our discussion is devoted to an overview of the three main functions and value concepts of functional business valuation theory. https://journals.agh.edu.pl/manage/article/view/6913 |
| spellingShingle | Christian Toll Thomas Hering Functional business valuation – purpose is king! Managerial Economics |
| title | Functional business valuation – purpose is king! |
| title_full | Functional business valuation – purpose is king! |
| title_fullStr | Functional business valuation – purpose is king! |
| title_full_unstemmed | Functional business valuation – purpose is king! |
| title_short | Functional business valuation – purpose is king! |
| title_sort | functional business valuation purpose is king |
| url | https://journals.agh.edu.pl/manage/article/view/6913 |
| work_keys_str_mv | AT christiantoll functionalbusinessvaluationpurposeisking AT thomashering functionalbusinessvaluationpurposeisking |