Abstract
ÄlĂĄnek se zabĂ˝vĂĄ nÄkolika praktickĂ˝mi problĂŠmy, se kterĂ˝mi se potĂ˝kajĂ oceĹovatelĂŠ podnikĹŻ. Jsou to vĂ˝bÄr relevantnĂho trhu pro odhad budoucĂho ekonomickĂŠho vĂ˝voje podniku, vazba mezi strategickou a finanÄnĂ analĂ˝zou podniku, vztah mezi výťà odpisĹŻ a investic v budoucĂch letech, rozhodovĂĄnĂ mezi ocenÄnĂm na omezenou a neomezenou dobu, nĂĄvrh na niŞťà diskontnĂ sazbu pro nejbliŞťà roky pro perspektivnĂ podniky a upozornÄnĂ na ĂşskalĂ regresnĂ analĂ˝zy pro vyjĂĄdĹenĂ vztahu mezi ekonomickĂ˝m vĂ˝vojem podniku a vĂ˝vojem relevantnĂho trhu. Autor varuje pĹed zjednoduĹĄovĂĄnĂm, se kterĂ˝m se setkal v nÄkterĂ˝ch oceĹovacĂch posudcĂch.
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