ASSESSMENT OF SMALL BUSINESS: PROBLEMS AND METHODS
This article discusses practical assessment issues within the small business valuation activities, management and strategic consulting. Conducted an empirical analysis of the price proposals for the sale of small business for the purposes of evaluation and management consulting. Provides information on the estimated multipliers. Recommended methods for assessing small businesses across industries. Conclusions concerning the inapplicability of the classical methods for assessing small business using the income approach.