(Wyższa Szkoła Biznesu - National-Louis University w Nowym Sączu ; Wyższa Szkoła Biznesu w Tarnowie, 2005) Ciepielowska, Małgorzata
The article presents the procedure of valuing a company based on an estimation of
the prices all of the particular assets and liabilities using the fair value method. The
above mentioned approach is based on the assumption of the true value approximation
of the particular balance sheet elements according to the International Accounting Standards
which leads to the estimation of the expected selling price of the company.
(Wyższa Szkoła Biznesu - National-Louis University w Nowym Sączu, 2007) Ciepielowska, Małgorzata
The article takes value maximization as a main goal of the company. Adaptation of management methods focusing of building shareholders’ value
by American enterprises resulted in the growth their competitiveness on the
global market. Realization of this purpose is not contradicted with superior
objective of these organizations. In this way in the practice of enterprises’
have been appeared Value Based Management concept.