Infopaket

Business valuation

ОД.26

Обов’язкова дисципліна для ОП

First

2023/2024

8 Semester

7

PLR 10. Conduct an analysis of the functioning and development of economic entities, identify functional areas, and calculate the relevant indicators that characterize the effectiveness of their activities. PLR 12. Apply the acquired theoretical knowledge to solve practical problems and interpret the content of the results. PLR 14. Identify and plan opportunities for personal professional development. PLR 18. Use regulations and legal acts governing professional activities. PLR 19. Use information and communication technologies to solve socio-economic problems, prepare and present analytical reports. PLR 27. Demonstrate the ability to apply the methodology of valuation of various assets and working enterprise (business).

1. Know: the basic principles of enterprise operation; basics of business activity legislative regulation; logic of formation and analysis of financial statements of the enterprise; principles of cash flow formation and rates of return in business. 2. Possess: skills of analysis, synthesis, generalization and visualization of statistical data, work with the regulatory framework.

Study the methodology of evaluation, which means the main methodological approaches, standards, methods and procedures of valuation of the enterprise (business) as whole and individual types of assets, acquiring skills of valuing various assets of the enterprise (business) and making effective management decisions. The discipline consists of two content modules: “Methodological bases of enterprise valuation” – topics 1 – 5, essence, principles and stages of enterprise (business) valuation, theory of money value over time, income, comparative and cost approaches to enterprise (business) valuation; “Valuation of various types of enterprise assets and property rights” – topics 6 – 11, valuation by type of assets: land, buildings and structures, machinery and equipment, intangible assets, financial investments, controlling and non-controlling stakes, the structure of the valuation report.

Lecture, seminar, independent work.

Participation in the discussion at the seminar, performance of practical tasks, discussion of situational exercises, preparation and defense of independent work, modular tests, exam. Evaluation rules. 1. Participation in seminars (theoretical discussions, speeches, short surveys) (maximum / minimum) – 10 points / 6 points. 2. Performing practical exercises (during seminars) (tests, tasks, situational tasks) (maximum / minimum) – 10 points / 6 points. 3. Tests №1 and №2 (maximum / minimum) - 20 points / 12 points. 4. Preparation and defense of independent work of a computational nature, writing a review of the report (maximum / minimum) – 20 points / 12 points. Final assessment in the form of an exam: maximum score – 40 points, boundary grade – 24 points. The exam is in writing, consists of theoretical answers, tests, calculation tasks.

Ukrainian