Abstract [eng] |
The Master’s Thesis takes into account the specificity of loss-making company valuation process, adapts the discounted cash flow method into valuation methodology and presents its testing in practice by loss company example. The first part theoreticly describes value of the company and meaning of valuation, value factors, their significance; separately analyzed common evaluation methods and their application. Valuation methods, which are suitable for loss company valuation, are analized and compared in the second part, together with methodology of discounted cash flow‘s suitability. Third part describes discounted cash flow methodology model for loss company valuation and the test results in practice. |