<abstract xmlns="http://www.w3.org/1999/xhtml"><p>One of the goals of evaluation is applying the management based on value, in order to redirect the performances of different activities of the enterprise meaning when, how, and how much to extend the businesses that bring value, and which of the operational measures have the biggest potential to raise the value. The evaluation is based on balanced sheet, balance of accounts, and then the economic balance that includes both the patrimony of the economic entity in economic values and the turnover that the entity is able to achieve. The determination of the adjusted net asset is based on the achieved economic balance. The adjusted net asset is considered the most important patrimonial value because it takes into consideration the incident of various factors on the real value of the assets and on the liabilities or debts of the entity. The evaluation of the economic entity is essential in many moments of the existence of an enterprise, as acquisition, divesture, stock holdings, stock issued, issued shared, stock sales, absorptions, fusions, etc. The specialized literature mentions as essential patrimonial values: the active asset, the adjusted active asset, the active asset reduction. Taking into consideration only their own funds and equity as resource of financing the patrimonial assets of the economic entity, we can affirm that these values correspond to the seller’ view that considers that the economic entity is terminating its activity and his main concern is only the possible selling prices.</p></abstract>

One of the goals of evaluation is applying the management based on value, in order to redirect the performances of different activities of the enterprise meaning when, how, and how much to extend the businesses that bring value, and which of the operational measures have the biggest potential to raise the value. The evaluation is based on balanced sheet, balance of accounts, and then the economic balance that includes both the patrimony of the economic entity in economic values and the turnover that the entity is able to achieve. The determination of the adjusted net asset is based on the achieved economic balance. The adjusted net asset is considered the most important patrimonial value because it takes into consideration the incident of various factors on the real value of the assets and on the liabilities or debts of the entity. The evaluation of the economic entity is essential in many moments of the existence of an enterprise, as acquisition, divesture, stock holdings, stock issued, issued shared, stock sales, absorptions, fusions, etc. The specialized literature mentions as essential patrimonial values: the active asset, the adjusted active asset, the active asset reduction. Taking into consideration only their own funds and equity as resource of financing the patrimonial assets of the economic entity, we can affirm that these values correspond to the seller’ view that considers that the economic entity is terminating its activity and his main concern is only the possible selling prices.

The Adjusted Net Asset, a Patrimonial Method to Determine the Value of Economic Entity

“Dimitrie Cantemir” Christian University

International conference KNOWLEDGE-BASED ORGANIZATION

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

One of the goals of evaluation is applying the management based on value, in order to redirect the performances of different activities of the enterprise...

The Adjusted Net Asset, a Patrimonial Method to Determine the Value of Economic Entity

Publié en ligne: 23 juil. 2019

Pages: 69 - 73

DOI: https://doi.org/10.2478/kbo-2019-0059

Mots clés
economic entity, value, active asset, adjusted net asset, economic balance sheet

© 2019 Mihaela Nicoară, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

The Adjusted Net Asset, a Patrimonial Method to Determine the Value of Economic Entity

Publié en ligne: 23 juil. 2019

Pages: 69 - 73

DOI: https://doi.org/10.2478/kbo-2019-0059

Mots cléseconomic entity, value, active asset, adjusted net asset, economic balance sheet

© 2019 Mihaela Nicoară, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
economic entity, value, active asset, adjusted net asset, economic balance sheet