Valuation of capital increase agricultural enterprises | Specifičnosti procenjivanja vrednosti udela u poljoprivrednim preduzećima
2010
Tica, N., Poljoprivredni fakultet, Novi Sad (Serbia) | Zekić, V., Poljoprivredni fakultet, Novi Sad (Serbia) | Milić, D., Poljoprivredni fakultet, Novi Sad (Serbia) | Simović, R., Zavod za konsalting i veštačenje, Novi Sad (Serbia)
Capital is a central category of contemporary society. The foundation of a successful economy and economic growth is an efficient financial system, financial markets, as well as efficient level of meeting the needs of participants within that system. On the other hand, there is a considerable amount of capital that is in companies that are not organized as joint stock companies and therefore have no access to the stock market. In this case, equity becomes a category in which the traffic is a need to determine the value or cost of capital. Except on the basis of accounting data to the cost of capital is possible through the sum of discounted net cash flows plus the residual value and the yield value of capital. The results of this study show that the capital of an agricultural enterprise can be successfully estimated using the method of yield value. In addition, these results clearly demonstrate the basic features of agriculture as an activity of slow turnover of investment and relatively low return on capital employed.
Mostrar más [+] Menos [-]Palabras clave de AGROVOC
Información bibliográfica
Este registro bibliográfico ha sido proporcionado por Matica Srpska Library