The De Gruyter Oldenbourg Verlag has published a book in the series "Lehr- und Handbücher der Wirtschaftswissenschaft", titled "Ressourcen- und Unternehmensbewertung". The decision-oriented evaluation of possible courses of action is a central task of corporate planning. After a look into the basics of valuation theory, the textbook focuses on the integrated determination and explanation of subject-specific valuation of marginal prices for a wide variety of valuation objects using proven valuation models and calculations used in the producing and finance industries.
The book bases its valuations on individual resources and entire companies as resource bundles. In addition to the purchase and sale of cash flows, production factors, parts of companies and entire companies, the raising and investment of financial resources, the acceptance of additional orders and the merging of companies are also treated as valuation occasions.
This reveals a number of structural similarities both between valuations based purely on financial aspects or purely on a company’s tangible assets, as well as between the valuation of a merger, an acquisition and a segregation. Considerations on the cross-company valuation of possible courses of action in value-added partnerships round off the analysis.
The book was written by Prof. Dr. Roland Rollberg [de], Chair of General Business Administration: Production Management and Controlling.
Ressourcen- und Unternehmensbewertung
Roland Rollberg
1st edition 2023
Hardback, 166 pages
ISBN 978-3-11-107211-1
eBook (PDF) [de]
ISBN: 9783111072197