Fundamentals of functional business valuation

Matschke, Manfred Jürgen; Brösel, Gerrit GND; Matschke, Xenia

After a brief overview of different company valuation theories, this paper presents the main functions (decision, arbitration, and argument or negotiation function) of company valuation according to the functional (i.e., purpose-oriented) theory. The main body of the paper focuses on the decision function and shows how the decision value can be derived as a subjective limit value that different economic agents assign to the company. Finally, the differences between the functional and the market value oriented theory of company valuation are discussed.

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Matschke, Manfred Jürgen / Brösel, Gerrit / Matschke, Xenia: Fundamentals of functional business valuation. 2014.

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