Use of artificial intelligence for creating method of comprehensive business valuation / Využití umělé inteligence k tvorbě komplexní metody pro oceňování podniku

Business valuation currently represents an increasingly extensive disciplineaddressed by a number of institutions. Every business, regardless of its type andsize, carry out regular valuation in order to examine the status and progress. Thechoice of methods depends on the purpose of the valuation. In practice, for thepurposes of business valuation, a large number of methods are applied, all of themhaving advantages and disadvantages. In general, these methods can be groupedinto three basic groups: asset-based, earning value, and market value approaches.However, recently, the methods based on artificial intelligence – so-calledartificial neural networks have become popular. The aim of this contribution is topresent various studies dealing with the use of artificial neural networks for thecomprehensive business valuation. This theoretical study shows the potential ofartificial neural networks and describes specific possibilities of their application inbusiness economy.