Podrobný výpis o publikaci

The central theme of this book is the methodology for determining the value of family businesses, its justification and presentation of its use in the form of an award for two family businesses – Furch Guitars, s. r. o., and Dvořák – svahove sekačky, s. r. o. The authors of the publication in no way question the principles and procedures recommended in determining the value of the company (especially the importance of data analysis and making the initial assumptions of the model); this methodology refers to them9 and the ambition of the authors is to supplement them appropriately. It offers clarification and modification of the application of standard valuation methods, which were created on the basis of knowledge obtained by analyzing data of Czech companies, and affects the specifics of small and medium-sized family businesses in the Czech Republic. From this point of view, it is an original approach that was created by the project solver, justified by appropriate methods of statistical data processing, and continuously submitted for peer review within presentations at scientific conferences and in professional articles. The methodology represents original approach also from an international point of view: the authors are not aware of another published one a methodology that would measure the specificity of family businesses and at the same time demonstrate their influence on the performance of family businesses, and incorporated the family factor into the process determining the value of the family business.