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2021, vol. 18, br. 2, str. 77-96
Primena procene vrednosti i strukture kapitala u preduzećima primenom metode diskontovanog novčanog toka (DNT)
Megatrend Univerzitet, Fakultet za poslovne studije, Beograd

e-adresag.vitomir85@gmail.com, bcuric@megatrend.edu.rs
Projekat:
Rad je rezultat projekta FPSBPS Budućnost poslovanja u Srbiji, koji je pokrenuo Fakultet za poslovne studije u saradnji sa Pravnim fakultetom

Ključne reči: procena vrednosti; diskontni novčani tok
Sažetak
Procena vrednosti i strukture kapitala metodom diskontovanog novčanog toka (DNT) je jedna od sigurnih i validnih metoda kojom tim za procenu obavlja procenu vrednosti kapitala. Suštinski obuhvata primenu procene kapitala putem prinosne metode izračunavanja. Dobijeni podaci primenom ove metode se sa sigurnošću predstavljaju u rezultatima tima za procenu koji se dostavljaju top menadžmentu preduzeća. Cilj rada je da prikaže prednosti primene metode kojom se vrši procena vrednosti kapitala preduzeća, jer se u odnosu na druge metode procene ovom metodom preduzeće posmatra kao jedinstvena celina koja služi za pravljenje profita. Autori su došli do zaključka da se primenom DNT otkriva veza između ostvarenih rezultata poslovanja preduzeća merenih veličinom profita i izražavanja vrednosti preduzeća. Doprinos autora studije je u tome da su otkrili vezu između vrednosti preduzeća i sposobnosti da ono oplodi angažovani kapital i ostvari profit.
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O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/MegRev2102077V
primljen: 15.04.2021.
prihvaćen: 27.04.2021.
objavljen u SCIndeksu: 10.12.2021.
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