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Wybrane aspekty szacowania likwidacyjnej wartości przedsiębiorstwa

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Stos D., Uniwersytet Łódzki w. w. K. E. P. i. R. K.
Acta Universitatis Lodziensis. Folia Oeconomica
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2009
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vol. 226
EN
Among many categories of the value of an enterprise an important position is held by its liquidation value. One of the fundamental motives in determination of the liquidation value of an enterprise is the need to valuate the maximum debt capacity. The necessity to determine the liquidation value is present also in the case of a necessary enterprise restructuring or where the legal form of the entrepreneur is to be terminated (eg. a company is to be dissolved). The method of determination of the liquidation value is classified among the so-called assets-based methods. However, there are situations in which the liquidation value can be determined with the use of income-based methods.
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Zarys modelu sterowania branżą obuwniczą

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Stos D., Uniwersytet Łódzki I. E. P. L.
Acta Universitatis Lodziensis. Folia Oeconomica
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1981
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vol. 4
EN
The footwear branch is linked with tho market environment in a definite manner. Information channels, which were formed in conditions of market disequilibrium and management through directives are insufficient for obtaining a high adaptability of the branch to changes in demand. There can be observed some kind of information barriers. The aim of the article is to define some mechanisms producing information barriers. Among the causes of such barriers we can mention such correlation of tho planning system and the evaluation system which accounts for small degree of intorest in market information (organizational barrier), or lack of parametric character of selling prices, which in these conditions lose their informative character as they perform a passive function in the economic calculus of the economic organization or just distort it. Proper correlating of the planning system and the evaluation system and introduction of parametric selling prices is a prerequisite of market orientation of economic organisations in the process of their functioning and development.
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