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DC poleHodnotaJazyk
dc.contributor.authorMinařík, Jakub
dc.contributor.authorKraftová, Ivana
dc.date.accessioned2016-01-15T12:59:01Z
dc.date.available2016-01-15T12:59:01Z
dc.date.issued2012
dc.identifier.citationE+M. Ekonomie a Management = Economics and Management. 2012, č. 2, s. 54-67.cs
dc.identifier.issn1212-3609 (Print)
dc.identifier.issn2336-5604 (Online)
dc.identifier.urihttp://www.ekonomie-management.cz/download/1379590783_e43a/2012_02+Lekarsk%C3%A1+praxe+jako+objekt+ocenovani.pdf
dc.identifier.urihttp://hdl.handle.net/11025/17440
dc.format14 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isocscs
dc.publisherTechnická univerzita v Libercics
dc.relation.ispartofseriesE+M. Ekonomie a Management = Economics and Managementcs
dc.rights© Technická univerzita v Libercics
dc.rightsCC BY-NC 4.0cs
dc.subjecthodnotacs
dc.subjectcenacs
dc.subjectoceňovánícs
dc.subjectzdravotní péčecs
dc.subjectsoukromá lékařská praxecs
dc.titleLékařská praxe jako objekt oceňovánícs
dc.title.alternativeMedical practice as an object of valuationen
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedIn connection with the reform of the Czech healthcare system after 1990, the problem of closure of the business activities of practitioners, who are retiring, is needed to solve. The generation replacement of practitioners should be resolve with sales of established medical practice to young attested physician. However, it is questionable, whether the valuation methods – traditionally used for market profitable entities – can be applied to value of the specific economic subjects, such as medical practice. Nowadays, a number of valuation methods is elaborated theoretically and used in practice. According to the fundamentals of valuation, four basic approaches are distinguished: property, yield, market (comparative) and combined. V erifying applicability of these methods on the valuation of private medical practice for children and adolescents, 6 basic techniques with some modifications were selected. Moreover, to apply the valuation methods in the Czech Republic, it is necessary to consider the possible constraints arising from the Czech legislation. Besides defining the purpose of the valuation, which determines the choice of valuation methods mainly, it was necessary for their adequate application: to describe the relevant features of the valued private medical practice; to analyze the environment, in which the medical practice operates; to carry out the financial analysis of valued entity. Three scenarios were elaborated: pessimistic, neutral (expected), and optimistic. It turned out that the most appropriate method for the valuation of the private medical practice is biphasic method of predicted discounted net income. In connection with evaluation of the ?? result, the attention was paid to the sensitivity values to change of the discount rate, and to the cash flow discounting method. The result of valuation confirmed the hypothesis: respecting identified specificities and constraints, private medical practice can be valued with known valuation methods.en
dc.subject.translatedvalueen
dc.subject.translatedpriceen
dc.subject.translatedvaluationen
dc.subject.translatedhealth careen
dc.subject.translatedprivate medical practiceen
dc.type.statusPeer-revieweden
Vyskytuje se v kolekcích:Číslo 2 (2012)
Číslo 2 (2012)

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  1. DSpace at University of West Bohemia
  2. Publikace ZČU / UWB Publications
  3. Časopisy ZČU / UWB Journals
  4. Ekonomie a management
  5. 2012
  6. Číslo 2 (2012)