文章基本信息

标题：Management of tangible assets using a modified market value price formation model
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作者：Yuri Pozdnyakov ; Nataliya Chukhray ; Nataliya Hryniv 等
期刊名称：Problems and Perspectives in Management
印刷版ISSN：1727-7051
电子版ISSN：1810-5467
出版年度：2021
卷号：19
期号：2
页码：28-39
DOI：10.21511/ppm.19(2).2021.03
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：The paper deals with the economic measurements of the market value of enterprise assets, which are of great importance for their effective management. The use of more accurate economic measurements is an integral part of an optimal strategy to manage business assets. Therefore, reduction of evaluation results uncertainty is a necessary condition for effective management. To achieve mentioned goals, the paper aims to determine the mathematical base for the assets valuation methodology of value/depreciation that change over time, which can be applied to its dynamic objective quantitative analysis. The basic hypothesis suggests that all tangible assets, characterized by removable depreciation, are inclined to a negative periodic depreciation during short inter-service periods when remedial repair works are carried out to eliminate depreciation. The methodical approaches concerning a mathematical description of assets value/depreciation dynamics are considered. It is shown that both traditional, progressive and regressive value/depreciation dynamics models change over time. They do not correspond to the actual state since they do not take into account increased objects value and negative periodic depreciation. To evaluate value/depreciation change over time more precisely, a new kind of mathematical model is proposed, which equations take into account the opposite signs of periodic depreciation during operational service periods and non-operational inter-service periods. It is proved that the actual indicators of fair market value and periodic depreciation of enterprise assets can be determined with higher reliability based on a new mathematical model.
关键词：evaluation;market value;accounting;obsolescence;regressive depreciation;Iowa curves;price formation model