Three General Valuation Approaches And Income Approach In Pharmaceutical Company

Abstract

The study discusses three approaches to the evaluation of general and approaches income at the company Pharmacy in Indonesia. Studying this characteristic of qualitative ie research that is holistic means for understand phenomena about what to be subject research, either events, perceptions, and actions, and in the description in forms of words and language, at a context special natural and with utilize various method natural. The approach used use approach conceptual, and study literature as well as using literature study. Based on the results study could conclude that in effort enhancement capacity and performance companies the pharmaceutical sector needed an approach evaluation general that includes evaluation based on an approach comparison that describes ranking the company’s best pharmacy to the weakest. The next approach is based on company performance which includes the performance of employees and performance finance. The next approach is based on behavior company, which focuses on the implementation of the standard company with application principles of Good Corporate Governance. Next based on the approaching income covers draft income based on cash inflow and outflow of goods and services, next approach is based on source income, characteristics revenue, and recognition income at the company Pharmacy.