DEĞER MUHASEBESİ VE ETKİ DEĞERLEME: PWC VE YORKSİRE ÖRNEĞİ

Yıl 2023, Cilt: 25 Sayı: MODAVICA Özel Sayısı, 129 - 152, 27.03.2023

Filiz Yüksel

Öz

Bu çalışmada değer, değer muhasebesi ve etki değerlemesine ilişkin kavramsal çerçevenin ve uygulama örneklerinin incelenmesi amaçlanmıştır. Bu amaçla, değer muhasebesi ve değer muhasebesi yaklaşımlarından birisi olarak sunulan etki değerleme kavramları ile etki değerlemesi konusunda örnek uygulamalar incelenmiştir. Yapılan araştırma sonucunda, etki değerlemesi yapan ve raporlayan işletmelerin mevcut olduğu, etki ölçüm ve değerleme için geliştirilmiş olan çok sayıda standart veya metodoloji olduğu görülmüştür. İşletme tarafından yaratılan etkinin doğru ve karşılaştırılabilir bir biçimde tespit edilebilmesi ve raporlanması için standart araç ve metodolojilerin geliştirilmesi gerekmektedir. Ayrıca, etki ölçüm ve değerlemenin yapılabilmesi için birincil ve ikinci veri kaynaklarından tam, doğru ve zamanlı veri teminini sağlayacak sistemlerin mevcut olması gerekmektedir.

Anahtar Kelimeler

Değer Muhasebesi, Değer Muhasebesi Ağı, Etki Ölçümü, Etki Değerleme, Etkinin Parasallaştırılması

Kaynakça

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