文章基本信息

标题：THE PRINCIPLE OF CONSISTENCY IN ENTERPRISE ASSESSMENT
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作者：Popescu, Ana Maria
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2009
卷号：05(534)(supplement)
期号：05(534)(supplement)
页码：200-203
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Enterprise evaluation implies the application of professional reasoning based on the assimilation and observance of the correlations between the financial indicators and the factors that influence the value size. There are tens of such compulsory obligations, during all the stages of the evaluation process. The most important are the correlations between the financial indicators used for the application of the evaluation methods inscribed under the three approaches of value. The lack of consistency in the professional reasoning leads to the occurrence of an error in the evaluation and to the lack of credibility of the final value proposed in the evaluation report. This communication presents both the main coherences as well as the most often met errors, caused by the unacquaintance with or by the failure to apply the principle of consistency in evaluation.
关键词：evaluation; professional reasoning; correlations; factors.