ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE
The expediency of expanding the scope of application has been justified and methods of using the quality parameter of the company’s management in determining its value using the methods of revenue and comparative approaches have been proposed. In calculating the discount rate, instead of the expert...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-08-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2259 |
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| _version_ | 1832541763273752576 |
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| author | V. I. Busov |
| author_facet | V. I. Busov |
| author_sort | V. I. Busov |
| collection | DOAJ |
| description | The expediency of expanding the scope of application has been justified and methods of using the quality parameter of the company’s management in determining its value using the methods of revenue and comparative approaches have been proposed. In calculating the discount rate, instead of the expert assessment method used in practice, a method for calculating the management risk premium to the risk-free rate, which gives a more objective result, has been offered. The quality of management has been considered as one of the main factors of non-systematic risks, expressed in the socio-economic efficiency of the company, in the calculations of which it has been proposed to apply a resource-target approach. In a comparative approach to evaluating the value of a company, the quality of management has been used as one of the criteria for selecting similar companies. |
| format | Article |
| id | doaj-art-aecfae201c9a4b4fab28284c31538b13 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2020-08-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-aecfae201c9a4b4fab28284c31538b132025-02-04T08:28:04ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-08-0106111610.26425/1816-4277-2020-6-11-161739ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUEV. I. Busov0Financial University under the Government of the Russian FederationThe expediency of expanding the scope of application has been justified and methods of using the quality parameter of the company’s management in determining its value using the methods of revenue and comparative approaches have been proposed. In calculating the discount rate, instead of the expert assessment method used in practice, a method for calculating the management risk premium to the risk-free rate, which gives a more objective result, has been offered. The quality of management has been considered as one of the main factors of non-systematic risks, expressed in the socio-economic efficiency of the company, in the calculations of which it has been proposed to apply a resource-target approach. In a comparative approach to evaluating the value of a company, the quality of management has been used as one of the criteria for selecting similar companies.https://vestnik.guu.ru/jour/article/view/2259choice of an analog companydiscount rateevaluation methodsperformance efficiencyquality of managementresource-target approachrisk-free raterisk premium |
| spellingShingle | V. I. Busov ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE Вестник университета choice of an analog company discount rate evaluation methods performance efficiency quality of management resource-target approach risk-free rate risk premium |
| title | ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE |
| title_full | ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE |
| title_fullStr | ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE |
| title_full_unstemmed | ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE |
| title_short | ACCOUNTING FOR THE QUALITY OF MANAGEMENT IN THE ASSESSMENT OF BUSINESS VALUE |
| title_sort | accounting for the quality of management in the assessment of business value |
| topic | choice of an analog company discount rate evaluation methods performance efficiency quality of management resource-target approach risk-free rate risk premium |
| url | https://vestnik.guu.ru/jour/article/view/2259 |
| work_keys_str_mv | AT vibusov accountingforthequalityofmanagementintheassessmentofbusinessvalue |