Functional business valuation – purpose is king!

In the present contribution, we discuss the basic principles of functional business valuation. In addition to a distinction between objective and subjective valuation theory, the differences between finance-theoretical and investment-theoretical valuation approaches are worked out. The core of our discussion is devoted to an overview of the three main functions and value concepts of functional business valuation theory.

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Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024)