摘要：Purpose of the article: The world economy is undergoing rapid development.For this development there are typical fluctuations of market prices of property.Valuation of property in the Czech financial accounting is based on the principle of historical prices.The problem with this method of valuation is the fact that it is not updated and the fact that the purchase price does not reflect the current value of the property.Corporate customers attribute the property to the value depending on whether the user meets certain criteria.User criteria affect the buying behavior of business customers and form an idea of the value of the property.Methodology/methods: Contribution use general scientific methods,especially analysis,synthesis,comparison,induction and deduction.Both of the research projects were done by means of questionnaires.To evaluate the results specific statistical methods were used,especially mean value,dispersion,frequencies and KruskalWallis test.Scientific aim: To analyze customer buying behavior based on two independent researches,and particularly in relation to one another.To determine which user criteria are most involved in the perception of the value of property from the perspective of corporate customers.To carry out statistical evaluation of the results and to clarify whether there are differences in the evaluation of these criteria depending on the size of the organization and on whether they are public or private.Findings: Using the Kruskal-Wallis test the authors of nine selected criteria have tested the hypothesis whether all distribution functions are equal.Statistics value was smaller than the critical value of the test at a significance level of 1%,which implies that the individual distribution functions are equal.Based on the implementation of the same test,it is possible to say that among the respondents,there is no significant difference in the responses,ie,the size of private companies as well as whether it is a public organization does not matter.Conclusions: Research has shown how corporate customers perceive the value of their acquired property.The results showed that,when assessing the value of the car the most important aspect is its operational reliability and the aspect of the fuel consumption.Organizations strive to reduce the cost of operation despite the fact that these costs are tax deductible.They see the value of the car in how efficient is the operation,resp.fuel consumption of the car.
关键词：historical cost;fair value;valuation;questionnaire;survey;Kruskall-Wallis test;purchase behavior of customers.
