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Functional business valuation – purpose is king!

Author

Listed:
  • Christian Toll

    (Fern-Universität in Hagen)

  • Thomas Hering

    (Fern-Universität in Hagen)

Abstract

In the present contribution, we discuss the basic principles of functional business valuation. In addition to a distinction between objective and subjective valuation theory, the differences between finance-theoretical and investment-theoretical valuation approaches are worked out. The core of our discussion is devoted to an overview of the three main functions and value concepts of functional business valuation theory.

Suggested Citation

  • Christian Toll & Thomas Hering, 2024. "Functional business valuation – purpose is king!," Managerial Economics, AGH University of Science and Technology, Faculty of Management, vol. 25(2), pages 159-172.
    • Handle: RePEc:agh:journl:v:25:y:2024:i:2:p:159-172
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    File URL: https://journals.agh.edu.pl/manage/article/view/6913/3121
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