Conceptual bases of evaluation of property of enterprises

Abstract

The methods of value assessing of the enterprises have become the object of research. The lack of methodological adaptation of existing approaches to market conditions of management and management concepts, which are used in the enterprises, is one of the most problematic aspects of their formation. In the course of the research, theoretical and methodological and economical and mathematical methods have been used. They aim to develop the concept of valuation of the property of the enterprise. The essence of the concept of the value of the enterprise is determined on the basis of the results of the analysis of the study of the principles and methods of functioning of economic entities, changes in their forms of ownership. Its kinds, methods of estimation and approaches to their improvement are defined. It allowed developing conceptual bases for assessing the value of an enterprise, which is a set of principles, goals and objectives of evaluation, approaches to valuing costs, stages of their implementation, mechanisms and criteria for achieving the goal. In comparison with similar well-known approaches to assessing the company's property position, the concept, which provides such benefits as system approach, strategic orientation, adaptability and dynamism, is proposed.