Business valuation

Course: Educational and professional program "Business Economics"

Structural unit: Faculty of Economics

Title
Business valuation
Code
ОД.26
Module type
Обов’язкова дисципліна для ОП
Educational cycle
First
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
8 Semester
Number of ECTS credits allocated
7
Learning outcomes
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).
Form of study
Prerequisites and co-requisites
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.
Course content
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.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lecture, seminar, independent work.
Assessment methods and criteria
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.
Language of instruction
Ukrainian

Lecturers

This discipline is taught by the following teachers

Lesia Petrivna Chubuk
Department of Business Economics
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Business Economics
Faculty of Economics