Wybrane aspekty szacowania likwidacyjnej wartości przedsiębiorstwa

Abstract

Among many categories of the value of an enterprise an important position is held by its liquidation value. One of the fundamental motives in determination of the liquidation value of an enterprise is the need to valuate the maximum debt capacity. The necessity to determine the liquidation value is present also in the case of a necessary enterprise restructuring or where the legal form of the entrepreneur is to be terminated (eg. a company is to be dissolved). The method of determination of the liquidation value is classified among the so-called assets-based methods. However, there are situations in which the liquidation value can be determined with the use of income-based methods.