EIRP Proceedings, Vol 2 (2007)

METHODS OF EVALUATING THE SME BY TAKING INTO CONSIDERATION THE NET ASSETS AND THE TURNOVER (METODE DE EVALUARE A IMM CU LUAREA ÎN CALCUL A ACTIVELOR NETE ŞI CIFREI DE AFACERI)

Marian Ionel, Danut Tiberius Epure, Veronica Popovici, Alunica Morariu

Abstract


Within the present phase, we emphasize a series of important elements as concerns the
evaluation of SME. The evaluating methods to be applied to large companies are usually valid to small
enterprises, also. But, thanks to certain characteristic features, specific methods that carry out to views
considered to be more approached towards the circulation value were elaborated, methods that are ordinarily
easier to approach and more direct.

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