期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2014
卷号：1
页码：7-12
语种：English
出版社：Universitaria Craiova
摘要：This paper aims subjective nature of the valuation method by return on assets at an enterprise level.Starting from the evaluation principles and techniques used to determine the value of assets of an enterprise,we come upon the method the yield (revenue) by putting it into practice on an enterprise with agro-industrial activity.Value approached in this valuation technique is market value,being followed in the specific market region South-West region in which the undertaking operates.By addressing different market value starting from the comparables used have revealed how the value resulting from the efficiency of the method varies depending on how the evaluator expects and appreciates the value of comparables against the subject being assessed.All these techniques are highlighted through a case study of the agro-industrial companies in the county of Dolj.
