BUSINESS REPUTATION (GOODWILL) AS THE DETERMINING BUSINESS VALUE
Now interest in business value assessment questions increases, and methods are enhanced and modified that causes difficulties in case of estimation of a specific object. In article approaches to a business value assessment which are regulated by the federal legislation are provided, and problems which reduce the accuracy of expected results are designated. Authors note that it is necessary to distinguish business reputation of the entity from all possible factors creating business cost. The business reputation, along with intellectual property, belongs to intangible assets. In modern economy intangible assets play more and more significant role, however in Russia about 0,2 % of property of the entity fall to the share of intangible assets. It in many respects is explained by complexity of assessment of this asset type, especially business reputation. In article influence of business reputation on business cost is analysed, conditions of accounting of business reputation as a part of intangible assets, campaigns to assessment of business reputation are considered, definitions of business reputation, a goodwill and badwill are given. Actions for forming and management of business reputation of the entity are offered and it is proved that the business reputation is the major tool when forming cost of business.