Academic literature on the topic 'Cost method of valuation'

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Journal articles on the topic "Cost method of valuation"

1

Jansen van Vuuren, David. "Valuing specialised property: cost vs profits method uncertainty." Journal of Property Investment & Finance 34, no. 6 (2016): 655–63. http://dx.doi.org/10.1108/jpif-06-2016-0048.

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Purpose The purpose of this paper is to compare the value outcomes of the cost approach to the DCF profits method when valuing specialised property under different scenarios as a test for choice of method or model uncertainty; and to quantify valuation uncertainty under each scenario and to argue for an increasing adoption of the profits method of valuation. Design/methodology/approach A qualitative case study approach was used to analyse four physical valuations performed in practice under four specific scenarios, namely, a business-as-usual scenario, an underperforming business scenario, an
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Stevcevska Srbinoska, Dusica, Angela Ljamova, and Snezhana Hristova. "Factors Affecting the Adoption of Inventory Cost Flow Method by the Macedonian Companies: FIFO, Weighted Average, and Specific Identification Method." Studia Universitatis Babeș-Bolyai Negotia 65, no. 3 (2020): 31–76. http://dx.doi.org/10.24193/subbnegotia.2020.3.02.

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"Inventory valuation is a major topic in the accounting practice. Inventory valuation is reflected in financial reporting, i.e. the balance sheet and the profit and loss account and the choice of the right inventory cost flow method is one of the basic decisions all companies engaged in manufacturing and distribution of goods need to make. Preferably, the chosen method should result in the best income and financial result measurement. However, no method is acknowledged to always be the best for accomplishing these objectives. The main aim of this paper is to investigate the factors affecting t
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Jansen van Vuuren, David. "Valuing specialised property using the DCF profits method." Journal of Property Investment & Finance 34, no. 6 (2016): 641–54. http://dx.doi.org/10.1108/jpif-06-2016-0047.

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Purpose The purpose of this paper is twofold: primary, to argue that the profits method, specifically a discounted cash flow (DCF)-based profits method, should be the preferred method of valuation when valuing specialised property. Secondary, to make technical recommendations in the application of the method. Design/methodology/approach Literature was reviewed on the theory of the profits method as well as physical valuations performed in practice. Improvements for the profits method are suggested from the review of six valuations conducted in South Africa in the specialised property sectors.
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HIDANO, Noboru. "Book Review: Kenji, Takeuchi, Contingent Valuation Method and Travel Cost Method." Studies in Regional Science 29, no. 1 (1998): 212–13. http://dx.doi.org/10.2457/srs.29.212.

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Anih, Paul C., and Sunday Usenemana. "Determinants of Variance in Cost Method of Valuation in Uyo, Nigeria." Real Estate Management and Valuation 29, no. 3 (2021): 77–86. http://dx.doi.org/10.2478/remav-2021-0023.

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Abstract Variance in the cost method of valuation as caused by certain variables is objectionable in the profession of estate surveying and valuation at both local and international best practices. The study aimed at determining the variables for the variance in the application of the cost method of valuation for estate surveying and valuation practice in Uyo. The sample of the population used for the research comprised 110 estate surveyors in Uyo. The survey method was used for the research. The sampling technique was purposive sampling. The data were analyzed using standard deviation and ana
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Kossecki, Pavel. "Comparison of Telecommunication Markets in Europe Using Multivariate Statistical Analysis." Journal of information and organizational sciences 44, no. 2 (2020): 331–44. http://dx.doi.org/10.31341/jios.44.2.8.

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Common problem in valuation of telecommunication companies is finding comparable data and markets for valuation. The aim of this work was to identify comparable markets for the telecommunication market in Europe. A method for comparison of the markets based on the Multivariate Statistical Analysis was presented. The study covers twenty-two European countries. Using taxonomic measures, these countries were divided into five groups, taking into account the following variables: average monthly service cost of the fixed Internet, average cost of the mobile usage, and average cost of the fixed tele
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Budi Setyawan, Titan, Achmad Fahrudin, and Handoko Adi Susanto. "Valuasi Ekonomi Wisata Memancing di Perairan Laut Sekitar Tanjung Kait, Tangerang, Banten: Pendekatan Contingent Valuation Method dan Travel Cost Method." Journal of Regional and Rural Development Planning 4, no. 3 (2020): 172–85. http://dx.doi.org/10.29244/jp2wd.2020.4.3.172-185.

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Economic Valuation of Recreational Fishing Tourism in Tanjung Kait Coastal Water, Tangerang, Banten: Contingent Valuation Method and Travel Cost Method Approach
 Tanjung Kait, located in the north coast of Tangerang, has undeveloped tourism potential of recreational fishing on a bamboo platform in the middle of the sea. The purpose of this research was to determine the economic value of recreational fishing tourism in Tanjung Kait and to identify the influencing factors of the tourism demand in Tanjung Kait. Methods used in this research were Travel Cost Method (TCM) and Contingent Valuat
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Mayer, Adam. "Contingency, cost, and a fracking ban: Extending sociological research with the contingent valuation method." Methodological Innovations 11, no. 2 (2018): 205979911879074. http://dx.doi.org/10.1177/2059799118790741.

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Documenting patterns of environmental concerns has been a core effort of environmental sociology since the founding of the sub-discipline. Environmental economists, on the other hand, are pre-occupied with the valuation of non-market goods like ecosystems services and environmental policy. In this article, we argue that sociologists should cautiously embrace non-market valuation methods, particularly the contingent valuation method. We provide a motivating empirical example by considering the case of support for a fracking ban among residents of Colorado, USA. Our analysis suggests that Colora
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Bekkerman, Anton, Gary W. Brester, and Tyrel J. McDonald. "A Semiparametric Approach to Analyzing Differentiated Agricultural Products." Journal of Agricultural and Applied Economics 45, no. 1 (2013): 79–94. http://dx.doi.org/10.1017/s1074070800004594.

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When consumers have heterogeneous perceptions about product quality, traditional parametric methods may not provide accurate marginal valuation estimates of a product's characteristics. A quantile regression framework can be used to estimate valuations of product characteristics when quality perceptions are not homogeneous. Semiparametric quantile regressions provide identification and quantification of heterogeneous marginal valuation effects across a conditional price distribution. Using purchase price data from a bull auction, we show that there are nonconstant marginal valuations of bull c
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Paliuliene, Lina. "The Influence Of Long-Term Tangıble Asset’s Valuatıon On Fınancıal Indıcators: The Attıtude Of Shareholders And Credıtors." European Scientific Journal, ESJ 12, no. 4 (2016): 367. http://dx.doi.org/10.19044/esj.2016.v12n4p367.

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In the article the long-term tangible asset’s valuation methods by the historical cost and the fair value are generalized, indicators that are analyzed by shareholders and creditors when assessing the company's financial condition are identified. For the research eight Lithuanian companies which apply different long-term tangible asset’s valuation methods were selected from two industries. The influence of long-term tangible asset’s valuation was explored by five relative indicators. It was determined that valuation method is associated with long-term tangible asset’s part in the total company
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