Покупка действующего бизнеса

Статья в журнале
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Тема
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Учреждение и ликвидация фирмы  

Продолжаем публикацию статьи Дмитрия Вайсбанда о перенятии действующего предприятия. В этом номере журнала мы расскажем о критериях, позволяющих оценить перспективность предлагаемых к продаже объектов, методиках их поиска и оценки.

 

Критерии перспективности объекта

 

Предприятие должно приносить прибыль, и факт наличия прибыли от ведения деятельности должен быть подтвержден соответствующими документами. Как это ни странно, но многие покупатели действующих предприятий не рассматривают рентабельность этих предприятий в качестве важнейшего критерия целесообразности приобретения. При этом обычно звучат следующие мотивы.

«Прежний владелец неправильно вел бизнес и потому не получал прибыли, но теперь-то все будет иначе». Позитивное мышление, безусловно, является хорошим качеством предпринимателя, однако помимо уверенности в собственных силах важно четкое понимание того, что именно будет делаться иначе, откуда возьмутся дополнительные поступления средств и, главное, почему прежний владелец не осуществил тех действий, которые предполагаете предпринять вы.

«Прежний владелец искусственно занижал прибыль с целью избежания налогов». Такой подход прежнего владельца предприятия не сулит его преемнику ничего хорошего. Перенимая предприятие, новый владелец перенимает также все его обязательства, в том числе и отношения с налоговой инспекцией. В том случае, если в рамках проверки перенимаемого предприятия будут установлены налоговые недоимки, их возмещение станет неприятной обязанностью нового владельца. Попытки привлечь прежнего владельца предприятия к ответственности зачастую оказываются безрезультатными.

В любом случае в ситуации, когда предприятие не приносит прибыль, имеет смысл изменить характер переговоров и предложить нынешнему владельцу приобрести у него не предприятие в целом, а часть его активов. В частности, на базе несложной системы договоров возможно приобретение основных фондов предприятия (оборудование, недвижимость, автопарк), его клиентской базы и, при желании, даже его названия. При этом, приобретая отдельные активы, их новый владелец не перенимает ответственность по обязательствам хозяина продаваемой фирмы.

 

Стоимость и поиск подходящего предприятия

 

Как уже указывалось в первой части статьи, владельцы продаваемых предприятий зачастую переоценивают их стоимость, обосновывая это тем, что продается уже готовый бизнес с отлаженными бизнес-процессами, клиентской базой и пр. Такая аргументация, безусловно, имеет право на жизнь, однако в рыночной экономике у каждого фактора, определяющего успех предприятия, есть своя цена, которую можно рассчитать. Для того чтобы подсчеты и переговоры не завели партнеров по сделке в тупик, имеет смысл использовать какую-нибудь проверенную методику. Чаще всего в Германии используется так называемый «штутгартский метод» – Stuttgarter Verfahren. Его особенность состоит в том, что при оценке предприятия учитывается как стоимость принадлежащего предприятию имущества, так и прибыль, полученная предприятием в последние три года. Факт учета прибыли имеет принципиальное значение, поскольку именно прибыль является критерием того, насколько хорошо были организованы бизнес-процессы, правильно ли велась работа с клиентами и достаточно ли было этих клиентов. Немаловажно, что оценку предприятия по этой методике может осуществить любой опытный налоговый консультант, и стоимость работ по такой оценке обойдется относительно дешево.

С развитием Всемирной паутины основным местом поиска подходящих для покупки предприятий может и должен быть Интернет. Прежде всего, для этого имеет смысл использовать общегерманский портал www.nexxt.org (организаторы: Федеральное министерство экономики, торгово-промышленные и ремесленные палаты). Целесообразно исследовать также локальные базы данных, формируемые и ведомые группами специалистов в области купли-продажи предприятий, например, веб-сайты в Интернете: www.kmu-unternehmensmarkt.de или www.unternehmen-sucht-unternehmer.de. Если возникла идея купить предприятие в России, то и в этом случае можно обратиться к интернет-предложениям, например на веб-сайте в Интернете: www.deloshop.ru. В любом случае следует помнить, что факт размещения предложения на каком бы то ни было сайте Интернета еще не означает, что это предложение кем-то серьезно проверено, оценено или, тем более, признано перспективным. Интернет – это способ найти объект купли-продажи, а все остальное – дело покупателя и привлекаемых им специалистов. Искать подходящие объекты следует основательно. Информация, содержащаяся в базе данных, может быть устаревшей, поэтому очень важно собрать по возможности как можно больше сведений из других источников. Это должен быть банк, в котором обслуживалось предприятия, его налоговый консультант, местное отделение отраслевого союза. Выяснение деталей, связанных с состоянием продаваемого предприятия, не является и не воспринимается как промышленный шпионаж, поэтому исследования можно проводить открыто.

 Дмитрий Вайсбанд


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