Tumblin Denise L
Wutchiett Tumblin and Associates, 3200 Riverside Drive, Columbus, OH 43221-1725, USA.
Vet Clin North Am Equine Pract. 2009 Dec;25(3):527-35. doi: 10.1016/j.cveq.2009.08.003.
There are several options to value a veterinary practice (market approach, asset approach, and income approach) and several methods within these approaches. Examples of an income-based approach include excess earnings, discounted future returns, and single period capitalization of earnings. A qualified valuator will use his or her professional opinion and experience to determine the most appropriate method for one's practice situation. This article outlines the excess earnings method for which where the principal components of value are net assets and goodwill.
评估兽医诊所价值有几种方法（市场法、资产法和收益法），且每种方法下又有多种方式。基于收益的方法示例包括超额收益法、未来收益折现法和收益单期资本化法。一名合格的评估师会运用其专业判断和经验来确定最适合某一诊所情况的方法。本文概述了超额收益法，该方法中价值的主要构成部分是净资产和商誉。
