20.500.12556/DKUM-43953 VREDNOTENJE PODJETIJ NA PRIMERU TRGOVSKEGA PODJETJA BUSINESS VALUATION IN THE CASE OF COMMERCIAL COMPANY Vrednotenje podjetij zajema ocenjevanje vrednosti podjetij, analizo uspešnosti preteklega finančnega poslovanja, oceno prostih denarnih tokov, primerjavo podjetja s konkurenti, vrednotenje delnice, oceno stroškov dolga in kapitala ter oceno tehtanega povprečja stroškov kapitala. Da bi podjetje čim bolj korektno, pravično, pošteno in realno ovrednotili, imamo na razpolago številne metode za vrednotenje podjetij. Vendar se ocenjevalci vrednosti podjetij srečujejo z različnimi težavami. Najpogostejši sta vsekakor zagotavljanje ustreznih informacij in podatkov, ki so potrebni za vrednotenje nekega podjetja, in izbira ustrezne vrednotenjske metode. Pri tem se pojavlja vprašanje, katero metodo je za vrednotenje podjetij najbolje uporabiti oziroma katera metoda daje najbolj verodostojen in realen rezultat. Pri ocenjevanju vrednosti podjetij smo uporabili različne metode za določanje vrednosti podjetij, in sicer smo uporabili metode, ki temeljijo na preteklih podatkih, prihodnjih podatkih in tržnih primerjavah. Na primeru trgovskega podjetja in njegovih konkurentov smo potrdili, da je vrednotenje podjetij zelo nepredvidljiva naloga, pri kateri smo se srečevali z razširjeno problematiko vrednotenja podjetij na primeru izbire ustrezne metode za ocenjevanje vrednosti podjetij in ustreznih vhodnih podatkov. Ugotovili smo, da je ocenjena vrednost podjetja močno odvisna od vhodnih podatkov in tudi od metode, ki jo uporabimo za vrednotenje podjetij. Valuation of companies includes business valuation, performance analysis of past financial performance, an estimate of free cash flows, comparing companies to their competitors, valuation of the share, the estimated cost of debt and equity, as well as an assessment of weighted average cost of capital. For a company as much as possible as more accurately, fairly, honestly and realistically evaluated, we have available a number of methods for the evaluation of companies. However, appraisers of companies face a variety of problems. The most common problems are definitely to provide relevant information and data necessary for the evaluation of a company and the choice of appropriate methods for the evaluation of companies. In this context, the question arises as to which method is best used business valuation, and which method gives the most credible and realistic result. In assessing the value of companies we have used different methods for determining the value of companies. We have used methods based on historical data, future data and market comparisons. On the case of a commercial enterprise and its competitors, we confirmed that the valuation of companies highly unpredictable task, where we met with widespread problems of valuation of companies in the case of selecting the appropriate method for assessing the value of companies and the relevant input data. We found that the estimated value of the company is highly dependent on the input data, and that the value of the company being valued depends on the method that is used for business valuation. ocenjevanje vrednosti podjetij vrednotenje podjetij metodologija vrednotenja podjetij problematika vrednotenja podjetij teorija vrednotenja podjetij. valuation of companies business valuation business valuation methodology valuation problems companies theory of business valuation. true true false [M. Brumen] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2014-03-26 21:00:43 2014-07-22 13:18:41 2022-05-11 03:10:43 2021-04-30 03:12:35 2014 0 Kidričevo 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 005.7 11756060 URN:SI:UM:DK:ZBLBMGPO MAG_Brumen_Matjaz_2014.pdf MAG_Brumen_Matjaz_2014.pdf 1 538212305D22AD151D2E4EE2CC229B32 72a0c1f0ae7ea9e782a452300e6348c8214abd217105243d5de6c087deffd370 d28c2af1-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=63533 Ekonomsko-poslovna fakulteta 0 0 0