KOEFICIENT SPEŇAŽITEĽNOSTI MAJETKU PODNIKU A JEHO STANOVENIE

The article deals with the problems of determining of the marketability coefficient in the bankruptcy management. The bankruptcy management needs the special expert evidence. In the expert evidence is used special coefficient which decreases or increases the final value of estimated company. We can call it marketability coefficient. Expertise's agencies don't have a technique how to determinate this coefficient. We can name seven key factors , which have a big influence on the marketability coefficient: line organization, company's position in sector, versatility of property, enterprising space, risk and average profitability, company's size and optimal output and also other impacts. All these factors were specified and quantified in the article, the way how to measure every factor was designed and the procedure how to create the marketability coefficient was explained.