ΜΕΘΟΔΟΙ ΕΚΤΙΜΗΣΗΣ ΤΗΣ ΑΞΙΑΣ ΤΗΣ ΕΠΙΧΕΙΡΗΣΗΣ

13 / 20

¢§´ª§·³¬§²¥ 13
ž. ¢¥´¥´µ©¬¥
1. ³ÔÍՑÒÁ ÉÑÑÒÍÓÑ Å’Â §ÐÐÌÑÍϱ ÒËÍÕÖÍϱ ¢ÔÂÖےÅ................... 87
2. XÔ̑ÅÖÒÒÍÏÒÑґÍÏ¿Ù ÏÅÖÅÕÖ±ÕÉÍÙ ..................................................... 98
2.1. ¶’ÒÈÉÁˑÅÖÅ ÅÖґÍÏÓÑ ÚÔ̑ÅÖÒÒÍÏÒÑґÍÏÓÑ ÏÅÖÅÕÖ±ÕÉØÑ ............ 98
2.2. £ÄÑÈÉÕÌ ÕÚÉÈÁÒÛ ÐÒËÅÔÍÅՑÓÑ ‘É ÚÔ̑ÅÖÒÒÍÏÒÑґÍÏ¿Ù
ÏÅÖÅÕÖ±ÕÉÍÙ ....................................................................................... 105
3. £ÚÉÖÍÏÀ ÑґÒ×ÉÕÁÅ ËÍÅ ÖÌÑ É’Í‘¿ÖÔÌÕÌ ÖØÑ ’ÉÔÍÒÛÕÍÅÏÓÑ
ÕÖÒÍÚÉÁØÑ ................................................................................................ 119
4. ¢ÅÔ±‘ÉÖÔÒÍ ÏÉÑÖÔÍÏÀÙ Ö±ÕÌÙ ............................................................ 135
5. žÍ‘ÉÖÅÆÐÌÖÀ ËÔő‘ÍÏÀ ’ÅÐÍÑÈÔ‘ÌÕÌ ......................................... 145
5.1. ¢ÅÔ±‘ÉÖÔÒÍ ÕÖÌ ÐÀÇÌ É’ÍÚÉÍÔ̑ÅÖÍÏÓÑ Å’ÒʱÕÉØÑ..................... 145
5.2. §ÎÁÕØÕÌ ÖÌÙ ËÔő‘ÍÏÀÙ ’ÅÐÍÑÈÔ‘ÌÕÌÙ ......................................... 146
5.3. ¬¿×ÒÈÒÙ ÖØÑ ÉÐÅÚÁÕÖØÑ ÖÉÖÔÅËÓÑØÑ.............................................. 148
6. ·Ô̑ÅÖÒÈÂÖÌÕÌ É’ÍÚÉÍÔÀÕÉØÑ ......................................................... 150
6.1. © ÈͱÔ×ÔØÕÌ ÖÒÛ ÏÂÕÖÒÛÙ ÖØÑ ÍÈÁØÑ ÏÉÊÅÐÅÁØÑ ÕÖÒ ’ÐÅÁÕÍÒ
ÖÌÙ ÚÔ̑ÅÖÒÈÒÖÍÏÀÙ ÐÉÍÖÒÛÔËÁÅÙ ....................................................... 150
6.2. «ÅÖÌËÒÔÁÉÙ ÏÅÍ ÏÂÕÖÒÙ ÏÉÊÅÐÅÁÒÛ ................................................... 151
6.3. ¢ÔÒÉÎÒÊÐÌÖÍÏ ɒÍÖÂÏÍÒ .................................................................. 152
6.4. © ÈͱÔ×ÔØÕÌ ÖÒÛ ‘ÉÖÒÚÍÏÒÄ ÏÉÊÅÐÅÁÒÛ.......................................... 152
6.5. µÒ ÏÂÕÖÒÙ ÖÒÛ ÏÒÍÑÒÄ ‘ÉÖÒÚÍÏÒÄ ÏÉÊÅÐÅÁÒÛ ................................... 153
6.6. µÒ ÏÂÕÖÒÙ ÖÒÛ ’ÔÒÑґÍÒÄÚÒÛ ‘ÉÖÒÚÍÏÒÄ ÏÉÊÅÐÅÁÒÛ....................... 155
6.7. µÒ ÏÂÕÖÒÙ ÖØÑ Å’Ò×ɑÅÖÍÏÓÑ ÏÉÊÅÐÅÁØÑ ....................................... 156
¢©§£ «¥ª ¢´³µ§ª²³¬§²© ¦ª¦ ª³´¥ª¥ ............................ 157