Posuzování hodnoty majetku na základě rozboru nákupního chování zákazníků
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Date
2012
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Mark
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Vysoké učení technické v Brně, Fakulta podnikatelská
Abstract
Purpose of the article: The world economy is undergoing rapid development. For this development there
are typical fluctuations of market prices of property. Valuation of property in the Czech financial accounting
is based on the principle of historical prices. The problem with this method of valuation is the fact that it is
not updated and the fact that the purchase price does not reflect the current value of the property. Corporate
customers attribute the property to the value depending on whether the user meets certain criteria. User criteria
affect the buying behavior of business customers and form an idea of the value of the property.
Methodology/methods: Contribution use general scientific methods, especially analysis, synthesis, comparison,
induction and deduction. Both of the research projects were done by means of questionnaires. To evaluate
the results specific statistical methods were used, especially mean value, dispersion, frequencies and Kruskal-
Wallis test.
Scientific aim: To analyze customer buying behavior based on two independent researches, and particularly
in relation to one another. To determine which user criteria are most involved in the perception of the value of
property from the perspective of corporate customers. To carry out statistical evaluation of the results and to
clarify whether there are differences in the evaluation of these criteria depending on the size of the organization
and on whether they are public or private.
Findings: Using the Kruskal-Wallis test the authors of nine selected criteria have tested the hypothesis whether
all distribution functions are equal. Statistics value was smaller than the critical value of the test at a significance
level of 1%, which implies that the individual distribution functions are equal. Based on the implementation
of the same test, it is possible to say that among the respondents, there is no significant difference in the
responses, ie, the size of private companies as well as whether it is a public organization does not matter.
Conclusions: Research has shown how corporate customers perceive the value of their acquired property. The
results showed that, when assessing the value of the car the most important aspect is its operational reliability
and the aspect of the fuel consumption. Organizations strive to reduce the cost of operation despite the fact
that these costs are tax deductible. They see the value of the car in how efficient is the operation, resp. fuel
consumption of the car.
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Citation
Trendy ekonomiky a managementu. 2012, VI, č. 12, s. 104-114. ISSN 1802-8527.
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/specialni-cislo
http://www.fbm.vutbr.cz/cs/fakulta/vedecky-casopis/specialni-cislo
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cs
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© Vysoké učení technické v Brně, Fakulta podnikatelská