Business Assets Overview and Valuation MethodPPT
Business Asset CategoriesTangible AssetsMachinery and equipmentBuildings and ...
Business Asset CategoriesTangible AssetsMachinery and equipmentBuildings and propertiesLand and buildingsFixtures and fittingsVehicles and transportation equipmentTools and diesComputer hardware and softwareIntellectual property assetsOther tangible assetsIntangible AssetsPatents and trademarksCopyrights and licensesGoodwillTrade secrets and know-howBrands and franchisesInternet domain namesOther intangible assetsValuation MethodsMarket ApproachComparable transactions analysisMultiples methodDiscounted cash flow method (DCF)Enterprise value to EBITDA multiplePrice to earnings ratio (P/E ratio)Price to book ratio (P/B ratio)Enterprise value to revenue multipleIncome ApproachCapitalization of income approach (CAPM)Discounted income method (DIM)Rate of return method (ROR)Net present value (NPV) methodInternal rate of return (IRR) methodEconomic value added (EVA) methodCost Approach-重置成本法 (Replacement cost accounting, RCA) 是一种评估资产价值的方法,它基于在当前市场条件下重新购置或建造相同资产所需的成本。在这种方法下,资产的价值被定义为重置成本减去累计折旧和累计减值准备。的重置成本法忽略了资产的未来收益能力,因此通常不被单独使用作为评估资产价值的唯一方法。但是,它可以与其他评估方法一起使用,以获得更准确的资产价值。例如,在使用市场或收益途径无法确定资产公允价值时,可以使用重置成本法作为另一种估值方法。