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Er hægt að verðmeta tannlæknapraxís

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Authors
Karl Guðlaugsson
Páll Jensson
Issue Date
2015

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Is it possible to appraise dental practices
Citation
Tannlæknablaðið 2015; 33: 28-33
Abstract
Í meistararitgerð í meistaranámi í verkefnastjórnun, MPM, við Háskólann í Reykjavík, var lögð fram rannsóknarspurningin „Er hægt að verðmeta tannlæknapraxís“. Verðmati á tannlækna-praxís er skipt í hlutlæga þætti og huglæga þætti. Helstu hlutlægu þættirnir eru húsnæði, innréttingar, tæki og áhöld. Huglægu þættirnir eru viðskiptavild. Til að meta viðskiptavild þarf að skoða ársveltu, gjaldskrá, vinnutíma, tekjuöflun, kostnað, stærð og gæði á praxís og viðskilnað seljanda. Í febrúar 2013 höfðu 284 tannlæknar starfsleyfi á Íslandi. Hringt var í 30 tannlækna eða aðstandendur þeirra sem höfðu átt 39 viðskipti með tannlæknapraxís síðustu 20 ár. Oftast nefndu seljendur að tekið hafi verið tillit til tækja og áhalda, þá ársveltu og síðan húsnæðis við verðmat á tannlæknapraxís. Oftast nefndu kaupendur að tekið hafi verið tillit til tækja og áhalda, þá skjólstæðinga og síðan ársveltu við verðmatið. Af 39 viðskiptum með tannlæknapraxís voru tannlæknar eða aðstandendur þeirra mjög sáttir eða sáttir í 36 viðskiptum eða rúmum 92% tilfella. Viðskipti hafa átt sér stað með tannlæknapraxís á síðustu árum á Íslandi sem gefa til kynna að það sé hægt að verðmeta tannlæknapraxís.
As part of dissertation for a masters degree in project management, MPM, at Reykjavik University, the following research question was posed: „Is it possible to appraise dental practices“. The valuation of a dental practice is divided into objective factors and subjective factors. The main objective factors include value of premises, fittings, equipment and tools. The subjective factors revolve mainly around customer good will. Assessing customer good will can be challenging but such an assessment should include reviewing annual turnover of the practice, service prices, working hours, income, running costs, size and quality of the practice and finally how the seller transitioned out of the business, including transfer of clients. In february 2013 there where 284 dentists licensed to practice dentistry in Iceland and as part of this dissertation a random sample of 30 dentists or their family members involved in running or selling the practice were contacted. These 30 individual had been involved in 39 dental practice transactions during the last 20 years. When asked what factors had been included when appraising the value of their dental practice when selling them the main considerations included equipment and tools, annual turnover and then value of premises. When the same question was posed to the buyers they stated the main considerations included equipment and tools, followed by number of clients and finally annual turnover. Of these 39 dental practice business transactions the dentists and their families were very satisfied or satisfied in 36 instances or in just over 92% of the transactions. This dissertation concludes that there is an active market in dental practice transactions which indicates that appraisal of dental practices is indeed possible.
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Efst á síðunni er hægt að nálgast greinina í heild sinni með því að smella á hlekkinn
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