Although the residual profit method can look back on a long history, its classification in the canon of available business valuation methods is still disputed today. However, its clear classification as a combination or total valuation method is of central importance for answering the question for which valuation purposes it can be used: Decision, mediation or argumentation. Against this background, Carolin Lohse analyses the residual profit method from the perspective of functional business valuation. The author shows that the areas of application of the residual profit method are to be seen in particular in the argumentation function, and in this context she explains how residual profit-based valuation concepts can be used for negotiation purposes.

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