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Springer Nature
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9783824465354
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Zur Bewertung von Freiberuflerpraxen sind in der Praxis eine Vielzahl einfacher Berechnungsverfahren verbreitet. Diese Praktikerverfahren ermglichen zwar eine grobe Abschtzung des Praxiswerts, sind betriebswirtschaftlich aber unzureichend begrndet. Gisela Schmidt-von Rhein entwickelt ein theoretisch fundiertes und praktikables Bewertungskonzept fr klientenabhngige Freiberuflerpraxen, das methodisch auf dem Ertragswertverfahren aufbaut und gleichzeitig die Besonderheiten freiberuflicher Ttigkeiten bercksichtigt. Fr die praktische Umsetzung wird eine konkrete Vorgehensweise aufgezeigt, die ausfhrlich auf die Ermittlung der relevanten Bewertungsgren eingeht.

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