Appraisal of the dairy capital value on the territory of the Pester plateau
Apstrakt
The goal of the paper is to do research of adequacy of the discounting method apply of future results for the evaluation of capital value in dairy industry, on an individual case. Appraisal of the capital value is a complex procedure of researching, studying, analysing and evaluating numerous factors, which have an effect on an enterprise's value. The appraisal of the dairy capital value from the Pester plateau was presented in the paper. Need for assessment was the change of the dairy's ownership structure. The selected value context in evaluating the enterprise value was 'a fair value', while there was applied an output approach i.e. the future results discounting method, because it was about an enterprise that continued to operate. Discounting the future expected outputs represents a current value of future expected outputs with a discount rate, which reflects uncertainty resulted by the expected yields. According to this paper's results, there has been established that the discount...ing methods of DCF future results can successfully apply in the dairy capital evaluation that continued to operate.
Ključne reči:
milk / dairy / Pester / evaluation of value / discount methodIzvor:
Ekonomika poljoprivrede, 2018, 65, 2, 673-682Izdavač:
- Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
Institucija/grupa
Poljoprivredni fakultetTY - JOUR AU - Jandrić, Mersida AU - Zakić, Vladimir PY - 2018 UR - http://aspace.agrif.bg.ac.rs/handle/123456789/4831 AB - The goal of the paper is to do research of adequacy of the discounting method apply of future results for the evaluation of capital value in dairy industry, on an individual case. Appraisal of the capital value is a complex procedure of researching, studying, analysing and evaluating numerous factors, which have an effect on an enterprise's value. The appraisal of the dairy capital value from the Pester plateau was presented in the paper. Need for assessment was the change of the dairy's ownership structure. The selected value context in evaluating the enterprise value was 'a fair value', while there was applied an output approach i.e. the future results discounting method, because it was about an enterprise that continued to operate. Discounting the future expected outputs represents a current value of future expected outputs with a discount rate, which reflects uncertainty resulted by the expected yields. According to this paper's results, there has been established that the discounting methods of DCF future results can successfully apply in the dairy capital evaluation that continued to operate. PB - Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt T2 - Ekonomika poljoprivrede T1 - Appraisal of the dairy capital value on the territory of the Pester plateau EP - 682 IS - 2 SP - 673 VL - 65 DO - 10.5937/ekoPolj1802673J ER -
@article{ author = "Jandrić, Mersida and Zakić, Vladimir", year = "2018", abstract = "The goal of the paper is to do research of adequacy of the discounting method apply of future results for the evaluation of capital value in dairy industry, on an individual case. Appraisal of the capital value is a complex procedure of researching, studying, analysing and evaluating numerous factors, which have an effect on an enterprise's value. The appraisal of the dairy capital value from the Pester plateau was presented in the paper. Need for assessment was the change of the dairy's ownership structure. The selected value context in evaluating the enterprise value was 'a fair value', while there was applied an output approach i.e. the future results discounting method, because it was about an enterprise that continued to operate. Discounting the future expected outputs represents a current value of future expected outputs with a discount rate, which reflects uncertainty resulted by the expected yields. According to this paper's results, there has been established that the discounting methods of DCF future results can successfully apply in the dairy capital evaluation that continued to operate.", publisher = "Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt", journal = "Ekonomika poljoprivrede", title = "Appraisal of the dairy capital value on the territory of the Pester plateau", pages = "682-673", number = "2", volume = "65", doi = "10.5937/ekoPolj1802673J" }
Jandrić, M.,& Zakić, V.. (2018). Appraisal of the dairy capital value on the territory of the Pester plateau. in Ekonomika poljoprivrede Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt., 65(2), 673-682. https://doi.org/10.5937/ekoPolj1802673J
Jandrić M, Zakić V. Appraisal of the dairy capital value on the territory of the Pester plateau. in Ekonomika poljoprivrede. 2018;65(2):673-682. doi:10.5937/ekoPolj1802673J .
Jandrić, Mersida, Zakić, Vladimir, "Appraisal of the dairy capital value on the territory of the Pester plateau" in Ekonomika poljoprivrede, 65, no. 2 (2018):673-682, https://doi.org/10.5937/ekoPolj1802673J . .