원가측정에 의한 공정한 교환가격의 결정모형에 관한 연구

Abstract

Fair value of an object in the open market is sometimes necessary for a smooth trading. But the determination of a fair trading value involves a lot of problems to satisfy both sides of traders who want to make a profit but do not want to lose any. Thus three methods are commonly used to decide the fair value, those are market approach, cost approach, income approach. This paper presents a case study that shows the processes, methods and principles for making a fair exchange value through the cost approach in the case of the alcohol bottle exchange. So that it may contribute to set the methodology for the decision of fast and reasonable fair price in a similar trading.