TRADING COMPANY INVESTMENT PROPERTY TRANSACTIONS COMPREHENSIVE EVALUATION METHODS

Abstract

The Author’s purpose in this article is to review the condition of the retail property market and trace dynamics of key indicator changes over a five-year period. Such indicators include: retail property supply, new retail spaces delivered, rental and vacancy rates. The role and place of the investment property transactions evaluation in the trading company management system was determined, as well as its significance for the consumer values formation was appraised. The substance of the modern concepts of non-current assets disposal efficiency assessment was studied herein. For that purpose, the assets disposed with the view to their value and profit maximization were considered. Key benefits and weaknesses were determined with regard to the concepts of assessment of the efficiency of investment property transactions conducted by domestic trading companies. Due to results obtained thereupon, the prime objectives were determined, for which accomplishment the comprehensive evaluation methods and system of modified and integral indicators for investment transactions efficiency assessment have been developed out. The comprehensive evaluation methodology comprises the assessment of the investment property transactions when resolving on transferring of the existing items to the investment property account or purchasing of the new ones; monetary valuation of the item acquired on credit or lease; assessment of the investment property item competitiveness; actual status and allocation efficiency assessment based upon modified indicators of returns on assets, capital/output ratio, rate of return, profit-to-investment ratio, as well as integrated efficiency index. Proposed comprehensive evaluation methods and indicator system are considered to be the significant information & analytical tools representing due basis for making managerial decisions.

Authors and Affiliations

Svitlana SLOMCHYNSKA

Keywords

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  • EP ID EP581642
  • DOI 10.25313/2520-2294-2018-12-4523
  • Views 99
  • Downloads 0

How To Cite

Svitlana SLOMCHYNSKA (2018). TRADING COMPANY INVESTMENT PROPERTY TRANSACTIONS COMPREHENSIVE EVALUATION METHODS. Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки", 1(12), 60-70. https://europub.co.uk/articles/-A-581642