Acta academica karviniensia 2013, 13(2):73-83 | DOI: 10.25142/aak.2013.027

Vliv nákupního chování na trzích B2B na oceňování majetku

Martin Pernica¹, Helena Hanušová²

¹ Vysoké učení technické v Brně, Fakulta podnikatelská, Kolejní 2904/4, 612 00 Brno, Email:pernica@fbm.vutbr.cz

² Vysoké učení technické v Brně, Fakulta podnikatelská, Kolejní 2904/4, 612 00 Brno, Email:hanusova@fbm.vutbr.cz

The article presents the analysis of the shopping behaviour of customers on "business to business" markets. The aim of this article is to describe the influence of shopping behaviour of organisations on setting the price of assets. The article compares two surveys carried out in the period of three years (from 2009 to 2011). Another aim of this article is to provide criteria that influence purchasing behaviour of customers which, thus affect the pricing of assets. The research showed that for assessing the value of property, the most important aspects are in operational reliability and operating costs. Valuation of assets in Czech financial accounting is based on the principle of a cost history. For the monetary valuation of assets, what is most important is the original cost of that asset. An organisation sees a problem with assessing cost, when its accounting value is minimal. This property is functional and it is necessary to reevaluate those assets in actual value for the purpose of managerial accounting. Expression of fair value of assets affects shopping behaviour of customers when they are buying assets and making decisions according to their own property criteria. The amount of value given to an asset is determined by how it meets their need, respectively, their criteria.

Klíčová slova: depreciated assets, historical price, innovation, fair value, managerial accounting, purchasing behavior, research, valuation

JEL classification: C12, M21, M31

Vloženo: 30. červen 2011; Přijato: 16. duben 2013; Zveřejněno: 30. červen 2013  Zobrazit citaci