Ewolucja kategorii wartości przedsiębiorstwa i uwarunkowań jej szacowania

Abstract

The category of value is closely connected with problems of management, accounting and enterprise valuation. We deal with the broadest perspective of perceiving the category of value in case of enterprise valuation. Practical experiences related to the implementation of various scopes of enterprise valuation prove a need for adjusting the ways valuation is performed to changeable conditions of enterprise functioning. This article shows the evolution process of enterprise valuation, both from the angle of the experiences of developed market economies and the experiences of the Polish economy. The evolution of enterprise valuation in Poland is presented from the perspective of the basic conditionings of its performance, such as: the way of perceiving an enterprise as the object of valuation, the scope of valuation, the basic premises for valuation, valuation methods and legal regulations of valuation.