TFL Vsebine / Revija SIR*IUS

Theoretical and practical challenges in estimating the market value of accounts receivables

Predstavili smo dve najpogosteje uporabljeni metodi pri ocenjevanju vrednosti terjatev, prikazali način izračuna tržne vrednosti terjatve na dveh primerih ter opozorili na morebitne dodatne elemente ocenjevanja, ki so potrebni pri izračunu likvidacijske vrednosti terjatev. V zadnjem delu smo predstavili ključne elemente ocene kakovosti terjatev z vidika družb za odkup terjatev in ugotovili, da je metodologija ocenjevanja podobna metodologiji, ki se uporablja v okviru ocenjevanja vrednosti terjatev pri ocenjevanju vrednosti podjetij.

The paper explains the two most commonly used methods for estimating the market value of accounts receivables, presents the calculation of the market value of accounts receivables for two different examples and highlights additional elements of valuation, which are necessary when calculating the liquidation value of accounts receivables. In the last part, the key elements in the assessment of the quality of receivables are presented from the viewpoint of factoring companies; it is found that the assessment method is similar to the methodology used in the valuation of accounts receivable for measuring the value of companies.