摘要:代写挪威留学生作业-成本管理cost management assignment Norway-enterprise value evaluation objects.
代写挪威留学生作业-成本管理cost management
assignment Norway-The examination site a enterprise value evaluation objects
The general object value evaluation is the economic value of the whole enterprise.
The overall value of the enterprise enterprise economic value
(1) the whole is not simple addition of each part;
(2) the whole value comes from elements of the combining ways;
(3) part in the whole can only reflect its value;
(4) the whole value only in the operation to manifest. It is to point to a fair market value of the assets, often in the assets generated the present value of the future cash flow of the measure.
[example 1 • multiple-choice 】 value evaluation of general object is the enterprise the overall economic value, but the whole enterprise economic value have the following features ().
A. overall value is the assets of the enterprise value for reference
B. the whole value comes from enterprise each element of the organic integration
C. can exist alone, for its part, the value as a whole different from single part of the value
D. if enterprise to stop operation, no longer has an integral value
【 the answer 】 BCD
The analytical 】 enterprise as A whole are made up of parts, but it is not A simple addition of each part, but the organic union, so option A wrong.
The examination site two 】 enterprise overall economic value category
Category meanings problems should be paid attention to
1 entity
The value of the assets of the enterprise all overall value. Business entity value = equity value + debt value
(this entity value, the value of equity and debt value is refers to the fair market value, not carrying value.)
equity
https://www.51lunwen.org/norweign/ Value equity fair market value.
2 continuous business value to the camp as value, it is to point to by business address that generate future cash flow present value. An enterprise's fair market value, should be the camp with the liquidation value to a higher value.
liquidation
Value is to point to stop operation, sell assets generated cash flow.
3 a few equity value (current) is the existing V management and
strategy for the enterprise to stock investors can bring the present value of the future cash flow. Controlling stake value and a few the difference between the value of equity premium called a controlling interest, it is due to the increase of the value change a controlling interest.
Controlling stake premium = V (new)-V (current)
Controlling stake value
V (new) is the enterprise restructuring, improve management and business strategy for investors can bring the present value of the future cash flow.
The sample 2 • multiple-choice 】 about enterprise fair market value of the following expressions, the right have ().
A. fair market value is the present value of the future cash flow
B. fair market value is the price of stock market
C. fair market value should be fair market value of the equity and debt of the fair market value
D. fair market value should be a constant value and liquidation of the business value is high
【 the answer 】 ACD
The analytical 】 option B is wrong, because the current market price may be fair, may also is not fair. First of all, as the transaction object enterprise, usually not perfect market, there would be no ready-made market prices; Secondly, enterprises as objects of trade both parties, there exists serious information asymmetry. People for
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