MODERN PROBLEMS AND METHODS OF BUSINESS VALUATION
Importance The cost of business as one of the key criteria for assessing the financial condition, provides a comprehensive picture of the effectiveness of the organization's management system. Cost management business - a modern tool to objectively arises according to the interests of owners and proprietors. The basic condition for the quality of the valuation is a methodological support. In the world of valuation methods used in practice, focused on various criteria that have certain advantages and disadvantages Objective. Methods The purpose of this article is to explore different approaches to determining the value of the enterprise; identify features of their use to enhance the effectiveness of current and strategic management decisions; The main directions in the field of business valuation, such as the income method, comparative and cost. Each method is evaluated from different perspectives are recognized opportunities and disadvantages of using it in the valuation. Conclusions and Relevance The study identified particular the practical application of different methods of business valuation. Use for Evaluation of indicators such as economic value added, or discounted cash flows brings certain results, and the appraiser have an opportunity to analyze the efficiency of the enterprise.