5. Estimation of the enterprise value in the conditions of reorganization

Bychkov, N. A., Mohnacheva, N. G., Volodko, S. I. Estimation of the enterprise value in the conditions of reorganization. ‒ Minsk : The Institute of Agrarian Economics of the National Academy of Sciences of Belarus, 2004. ‒ 61 p.

УДК 631.164.6 : 65.018.8

Scientific and practical edition (recommendations)

Team of authors: Bychkov N. A., Mohnacheva N. G., Volodko S. I.

Reviewers: Meleshchenya A. V. ‒ candidate of economic sciences; Takun P. A. ‒ candidate of economic sciences; Drozdov P. A. ‒ candidate of economic sciences.

The materials present theoretical and applied aspects of real estate valuation of unprofitable agricultural organizations in the process of reorganization (lease, accession, merger, purchase and sale). The necessity of applying the integral indicator of utility of the reorganization of insolvent enterprises on the basis of costly, profitable and comparative methods of property valuation is substantiated. A single methodological basis is considered, on the basis of which practical methods and algorithms for calculating the market value of an enterprise as a property complex of insolvent organization as a whole, and individual parts are built.

For heads and specialists of agricultural enterprises, researchers, graduate students, teachers, students of higher educational institutions.

Reviewed and approved at the meeting of the Scientific Council on October 20, 2003 (Protocol № 18).