Metody wyceny podstawą kształtowania wartości przedsiębiorstw turystycznych

In the article were introduced methods of valuation the value of enterprises. They can also find the use in tourist enterprises. It was showed, that the valuation means the valuable measurement of tourist enterprise and its property components. The choice of valuation method depends from the aim which valuation is made and from sides who take part in transaction. Valuation in comparison with the market opinion of the company shows if the firm is appreciated and the worth purchase. Valuation makes up the rational basis to the successful transactions of the purchase-sale, building the strategy of the firm development or making the decision by the investors who could get to know the fundamental value of tourist enterprises. The complexity of the measurement system and opinion of the value of individuals was underlined.