出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：In the present market economy, the enterprises’ access to the funding sources is more and more difficult, because their funding is conditioned by achieving a proper profitability, assurance of the liquidity state and assuming the risk. The fulfilment of these conditions would situate the enterprise into a leader position and the funding won’t be a problem. A proposal for improving the funding is the evaluation of the existing intangible assets from the enterprise and including of this value in the share capital. Thus, the credibility in front of the creditors of the enterprise will rise and the funding will be realised much easier, because the leverage grade is diminishing. This paper presents into a practical case, these effects of the intangible assets evaluation in a Romanian enterprise from textile sector.
