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Ekonomika poljoprivrede
2018, vol. 65, br. 2, str. 673-682
jezik rada: engleski
vrsta rada: izvorni naučni članak
doi:10.5937/ekoPolj1802673J

Creative Commons License 4.0
Appraisal of the dairy capital value on the territory of the Pester plateau
(naslov ne postoji na srpskom)
Univerzitet u Beogradu, Poljoprivredni fakultet

e-adresa: mersida.jandric@hotmail.com, zakic@agrif.bg.ac.rs

Sažetak

(ne postoji na srpskom)
The goal of the paper is to do research of adequacy of the discounting method apply of future results for the evaluation of capital value in dairy industry, on an individual case. Appraisal of the capital value is a complex procedure of researching, studying, analysing and evaluating numerous factors, which have an effect on an enterprise's value. The appraisal of the dairy capital value from the Pester plateau was presented in the paper. Need for assessment was the change of the dairy's ownership structure. The selected value context in evaluating the enterprise value was 'a fair value', while there was applied an output approach i.e. the future results discounting method, because it was about an enterprise that continued to operate. Discounting the future expected outputs represents a current value of future expected outputs with a discount rate, which reflects uncertainty resulted by the expected yields. According to this paper's results, there has been established that the discounting methods of DCF future results can successfully apply in the dairy capital evaluation that continued to operate.

Ključne reči

milk; dairy; Pester; evaluation of value; discount method

Reference

Novododat članak: provera, normiranje i linkovanje referenci u toku.
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