Metodele de evaluare a întreprinderii pe seama abordării bazate pe active

Abstract

Taking into account the fact that the activity of an enterprise is indispensable for the existence of asset elements within its patrimonial structure, occupying an extremely important place, being those elements that attract the other constituent components of the entity's patrimony (debts and equity), thus determining important the identification methods of evaluating the entity through the approach based on these elements, and how this evaluation can influence the liquidity and solvency of the entity. Thus, in this article we propose to present, from a theoretical point of view, the main asset-based valuation methods that an appraiser can apply, depending on the two premises regarding the continuation or cessation of an entity's activity, represented by the asset method corrected net and the liquidation net asset method, we will also exemplify through a case study, the practical application of the first method, which is based on the continuity of the company's activities and we will resort to the application of some economic-financial indicators to study how the assessment of assets of the entity, following the application of this evaluation method may influence the liquidity and solvency of the entity. CZU: 657.922:657.421; JEL: G12, G19; DOI: https://doi.org/10.53486/issc2023.21