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Finance and Credit

41(569) - 2013 November

Theoretical aspects of valuation of enterprise during mergers

Vol. 19, Iss. 41, NOVEMBER 2013

Available online: 11 November 2013

Subject Heading: PROPERTY ASSESSMENT

JEL Classification:

Cherkashina T.A. PhD in Economics, Professor, the Department of Finance and Economic Engineering, the Rostov State Economic University
tkcherkashina@mail.ru

Zakharchenko E.S. Graduate Student, the Department of Finance and Economic Engineering, the Rostov State Economic University
venus89@list.ru

In the article theoretical aspects of determination of market cost of the enterprises are considered during transactions of merge: three approaches are given to an assessment of market cost of the enterprises when carrying out transactions of merge, the comparative characteristic of methods within these approaches is given. The carried-out analysis estimated the practicing allowed to systematize methods of an assessment of the enterprises when carrying out transactions of merge in Russia and abroad. The concept "synergy cost" from the point of view of foreign standards of an assessment (IVS, RICS, TEGoVA) is presented.

Keywords: enterprise restructuring, mergers and acquisitions, market value, income approach, cost approach, comparative approach, synergistic value

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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