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Determining the value of a company is currently considered a discipline, which is characterized by its complexity and complexity in terms of time and work. The process of determining the value of a company may differ according to various factors, e.g. the type of method used to determine the value of the company, the size of the evaluated company, the nature of the product of the evaluated company, the legal form of the evaluated company, the environment in which the evaluated company operates and others. The aim of the article is to identify the differences between a service company and a manufacturing company from the point of view of determining the value of the company. Secondary research identifies the basic differences that arise in determining the value of a manufacturing company and a service company in the area of valuing the company.

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IDENTIFICATION OF THE DIFFERENCES BETWEEN THE SERVICE COMPANY AND THE MANUFACTURING COMPANY FROM THE POINT OF VIEW OF DETERMINING THE VALUE OF THE COMPANY