Oceňování dlouhodobého hmotného majetku reálnou hodnotou
Loading...
Files
Date
2010-12
Authors
ORCID
Advisor
Referee
Mark
Journal Title
Journal ISSN
Volume Title
Publisher
Vysoké učení technické v Brně, Fakulta podnikatelská
Abstract
Purpose The purpose of the article is to discuss the valuation of assets at real value. The authors
characterize the benefits of valuing assets at real value and explain the procedure for deriving the coefficient
of the real price of tangible movable assets.
Scientific aim Main aim of this article is to define the specifics of the valuation of assets in the Czech
financial accounting and to specify the positive and negative of the valuation of assets on a historical
cost principle.
Methods Contribution use general scientific methods, especially analysis, synthesis, comparison,
induction and deduction. Essential sources of information were professional publications and selected
educational texts at the end of this contribution.
Findings Real value nesting take no risks burden „fast changes” depending on concrete situation in
the marketplace; is sturdy against influence legislative state provisions and isn't loaded by localities
changes in which happens evaluation of property. The same property will be through the real value
represent the potential economic benefits for a company in a specific sector regardless in which state
will the company conduct business or to set up a business and establish new branches. Valuation of
fixed assets in accounting is a very complex thing. Need accurate information about the real value of
asset, which as one of all of these options reflects its economic benefits for businesses; it is radical for
all companies regardless of their size.
Conclusions Valuation of assets at real value creates a presumption for correct decisions about costly
investments, helping companies adequately manage their costs and creates conditions for substantial
savings. Firms using the valuation of tangible assets at real value have become an essential precondition
for success.
Description
Citation
Trendy ekonomiky a managementu. 2011, IV, č. 7, s. 128-134. ISSN 1802-8527
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/870-cislo7
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/aktualni-cislo/870-cislo7
Document type
Peer-reviewed
Document version
Published version
Date of access to the full text
Language of document
cs
Study field
Comittee
Date of acceptance
Defence
Result of defence
Document licence
© Vysoké učení technické v Brně, Fakulta podnikatelská