The Experience with the Assessment of the Value of Five Competitive Building Enterprise of a Regional Significance in the Period of a Financial Crisis
Ing. et Ing. Martina Beránková, Ing. et Ing. Eliška Křížovská, doc. Ing. Bohumil Puchýř CSc.

Abstract
This contribution is intent on the problems of the evaluation of the five competitive building enterprises of a regional significance in the period of a financial crisis and it is a part of the forming dissertation thesis on the topic ,,Modelling of The Development of the Value of the Middle – Size Enterprise in the Real Competition of The Czech Republic”. It goes out from the matter of fact that choice of a suitable method is one of the most important and very essential steps in the process of an evaluation of an enterprise and therefore it is necessary to pay him a considerable attention. It is possible to divide the contribution into two main parts namely into a theoretical part and a practical part. While the theoretical part acquaints with the survey of the method used for an evaluation of an enterprise and the terminology connected with the solving problems in its introductory chapters, the practical part contains the basic data about five examined building enterprises and their evaluation by the method of return DCF entity. The aims of the contribution are to figure on the created model of five building enterprises with the similar production and the size of the economic turn-over the external negative influence of a critical character and to prove on the basis of the own experience that if an enterprise is in debt the method of return DCF entity becomes inaccurate. In order to reach these aims the evaluation of the examined building enterprises is set in the year 2010 in which the most outstanding negative effect of the financial crisis on their economic results was noticed.

Full Text: PDF     DOI: 10.15640/rcbr.v5n1a5