Mean value method
The term mean value method , also known as the practical method, covers several methods of company valuation . The earnings value and the intrinsic value of a company are recorded. The determination of the company value is carried out in the individual variants through a different but rigid weighting of the values in the mean value formation.
General formula: Company value = ( a Earnings value + b Net asset value) / ( a + b )
Application: Valuation of three-family houses and smaller commercial properties
- a = b = 1: Berlin method , Vienna method
- a = 2, b = 1: Swiss procedure
- a = 1, b = 2: Stuttgart method
These relatively standardized methods of calculating company value are mainly used in small and medium-sized companies to evaluate shares in the company (e.g. for transactions between shareholders)
Individual evidence
- ↑ Pascal Gantenbein, Marco Gehrig: Modern company valuation - achieve valuation target with a mix of methods. (No longer available online.) In: Der Schweizer Treuhänder 2007/9. 2007, archived from the original on March 4, 2016 ; accessed on August 11, 2015 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
