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GENERALISED APPROACH TO DEVIATION ANALYSIS OF NON-LINEAR COMPANY DISCOUNTED VALUE MEASURE

1 DLUHOŠOVÁ Dana
Co-authors:
1 ZMEŠKAL Zdeněk
Institution:
1 VSB - Technical University of Ostrava, Faculty of Economics, Department of Finance, Ostrava, Czech Reublic, EU, dana.dluhosova@vsb.cz, zdenek.zmeskal@vsb.cz
Conference:
23rd International Conference on Metallurgy and Materials, Hotel Voronez I, Brno, Czech Republic, EU, May 21 - 23, 2014
Proceedings:
Proceedings 23rd International Conference on Metallurgy and Materials
Pages:
1660-1668
ISBN:
978-80-87294-52-9
ISSN:
2694-9296
Published:
18th June 2014
Proceedings of the conference were published in Web of Science and Scopus.
Metrics:
234 views / 102 downloads
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Abstract

There is in the paper investigated problem of the deviation analysis application in decomposition of non-linear company value measure on the two-phase discounted method basis. Particular methods of the deviation analysis are described: gradual change method, method of deviation with residuals, logarithmic method, functional method, integral method. Methods of company valuation are described. Illustrative example of the company value deviation analysis by the integral method is presented. Acknowledgement This paper has been elaborated in the framework of the IT4Innovations Centre of Excellence project, reg. no. CZ.1.05/1.1.00/02.0070 supported by Operational Programme 'Research and Development for Innovations’ funded by Structural Funds of the European Union and state budget of the Czech Republic. The research was supported by the European Social Fund within the project CZ.1.07/2.3.00/20.0296 as well.

Keywords: Deviation analysis, two-phase discounted valuation method, integral method

© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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