COST FACTORS AND PERFORMANCE INDICATORS IN BUSINESS VALUE MANAGEMENT
The article discusses the factors that affect the value of the company, as well as cost indicators, on the basis of which one can judge the effectiveness of business management. The author attempts to define the term “company value factors”, determines the principles that must be considered for the correct determination of the company value factors. The classification of factors is studied further in the article; external and internal cost factors are singled out, as well as financial and non-financial ones. Concluded that the company's management mainly affects the internal financial factors, so they are the basis for creating the market value of the business and for its further increase. The cost indicators are arranged in a hierarchy, which consist of four levels, each of which characterizes the impact on the value of the business. Such a hierarchy allows building a company’s value management system both at the operational level and at the strategic level. The article may be of interest to professionals involved in managing the business cost in companies, as well as for students of economic faculties.