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13.2. Reevaluarea firmei

13.4. Decizii financiare de dezinvestire,
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CONCEPTE
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Decizia de dezinvestire
Decizia de reevaluare

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(vezi cadrul 13.1).

Cadrul 13.1.
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ntreprinderi:

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Factorii
care pot
duce la
faliment

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3. Fenomene naturale, incendii etc.

4. Alte cauze
10%.

60%;
10%;

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falimentului

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generate de
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creditorilor;
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Eliberarea de
fonduri prin
dezinvestire

unei decizii de dezinvestire. $FHDVW

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13.2. REEVALUAREA FIRMEI

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1. GHYDORUL]DUHDHWDORQXOXLPRQHWDUFDXUPDUHDLQIOD LHL
2. valoarea bunurilor care vor nlocui activele uzate;
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restructurare.

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Vre = Vi x Cre
unde:

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Diversitatea
valorii

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randament, valoarea de nlocuire, valoarea de lichidare a firmei

etc.
Multiplicarea
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Astfel,

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Valoarea de randament

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egal cu profitul firmei reevaluate.

Costul
nlocuirii
activelor
firmei

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valoarea de nlocuire are n vedere noile

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valorice la
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asocieri cu alte firme sau al

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cazuri, valoarea activelor trece obligatoriu printr-un proces de

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mijloacelor devenite inutile

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devizului.

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la:
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Gama
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firmei
falimentare

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local;
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sumele care le revin creditorilor:
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etc.);

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B. Veniturile financiare yv
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unde:

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yv = 6 Ai x Pli
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o, comisia de

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VENITURI (yv)


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GXS 

vnzarea activului

CHELTUIELI (yc)
1. Cheltuieli de administrare
2. Salarii pentru personal
3. Impozite

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prim rang

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rangul doi
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Total yv

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175(%

5,

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lichidare?
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unei firme?
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revitalizarea firmei?
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