Опционен подход за оценка на предприятие
An Optional Approach for Enterprise Evaluation

Summary/Abstract: The contemporary instruments for enterprise evaluation are too widely scoped – from the classic financial indexes to the new conceptions for economic added value, balanced scorecards, an optional approach, etc. Meantime, with the expansion of the enterprise activity and its management system, it becomes harder and harder for the management to take a decision as of what products, processes and activity sections influence on its effectiveness. On the other hand a problem arises – how the personnel to be motivated in order to achieve the relevant goals. From methodological point of view the optional approach is an approach for evaluation, similar to the traditional approaches. It shows the role of flexibility when taking managerial decisions. They are essential when dealing with dynamic markets and they can strongly influence upon the results of the enterprise and its value. In this connection the owners seek to choose suitable methods for optimizing the enterprise evaluation. The flexibility of the managerial decisions is considered as an asset which should be considered when evaluating the enterprise. The main aim of the present research is to systematize the approaches known both in theory and practice and based on this – to offer a model for the evaluation of an enterprise. In its capacity of a contemporary instrument for solving such problems we suggest an approach which allows an enterprise to be measured and evaluated on the basis of options.

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