The ways of the value assessment the enterprises and the micro-enterprises

Keywords: enterprise, micro-enterprise, assessment, the ways of the assessment of the value of the enterprise

Abstract

The paper concerns the assessment of the value of the enterprises, including the micro-enterprises. There are not so many publications regarding the micro-enterprises in comparison to the matters of the assessment of the big enterprises. Whereas, the importance of the microenterprises in the domestic, regional and global economy is crucial. In this paper, it is discussed the core of the assessment of the value of the enterprises and its aim and also the characteristics of the assessment of the market value of the micro-enterprises including its genesis. Furthermore, there are also alleged the functions of the assessment of the market value of the micro-enterprises, and also its methods applied in Germany and in the USA. The paper also presents the basic group of methods discussed in the Polish literature. It is presented the detailed review of the chosen ways of the assessment of the values of the enterprises and micro-enterprises including the demonstration of the particular quantitative tools (mathematical formula) used in the assessment practice. There are among others the balance transaction method, and also different methods: profitable, market, cost, property and mixed. In the final conclusion, there are included the motions concerning the assessment of the market value of the micro-enterprises due to the specific role of their functioning in the economy.

Author Biography

Maria Borowska, State Higher Vocational School Memorial of Professor Stanislaw Tarnowski, 50, Sienkiewicza Str., 39400, Tarnobrzeg, Poland

Assistant professor, Faculty of The Economics and Technical Science

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Published
2021-03-25
How to Cite
Borowska, M. (2021). The ways of the value assessment the enterprises and the micro-enterprises. VUZF Review, 6(1), 58-64. https://doi.org/10.38188/2534-9228.21.6.06
Section
Articles