Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice

The greatest demand in the modern world is for business valuation service. Valuation activity makes it possible to identify the important characteristics of a particular business which is necessary for making management decisions by company owners. The results of business valuation are used to deter...

Full description

Saved in:
Bibliographic Details
Main Authors: El. N. Gavrilova, D. N. Hasjanova
Format: Article
Language:English
Published: Publishing House of the State University of Management 2024-05-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/5166
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1832541491743948800
author El. N. Gavrilova
D. N. Hasjanova
author_facet El. N. Gavrilova
D. N. Hasjanova
author_sort El. N. Gavrilova
collection DOAJ
description The greatest demand in the modern world is for business valuation service. Valuation activity makes it possible to identify the important characteristics of a particular business which is necessary for making management decisions by company owners. The results of business valuation are used to determine existing perspectives: the presence of investment opportunities, ways to optimise business processes, need to expand business activities, etc. According to statistics, several decades ago, business valuation was conducted in no more than 10 % of cases. Currently, on the contrary, more than 90 % of companies are interested in regular valuation. However, the widespread demand for business valuation has made it possible to find a number of pressing problems that need to be solved in the future. One of the most serious сhallenges is the existence of problem areas in the national legal framework. The work examines the process of business valuation using basic methods and approaches, analyses the foreign experience on the research topic and also valuates a domestic enterprise in different ways. The authors concluded that it is necessary to choose the method that can be most effective in valuating a particular enterprise in particular conditions.
format Article
id doaj-art-99fd2dcb1d334e5f9b7ecafba90817d4
institution Kabale University
issn 1816-4277
2686-8415
language English
publishDate 2024-05-01
publisher Publishing House of the State University of Management
record_format Article
series Вестник университета
spelling doaj-art-99fd2dcb1d334e5f9b7ecafba90817d42025-02-04T08:28:20ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152024-05-010313014110.26425/1816-4277-2024-3-130-1413059Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practiceEl. N. Gavrilova0D. N. Hasjanova1Moscow Witte University; Financial University under the Government of the Russian FederationMoscow Witte UniversityThe greatest demand in the modern world is for business valuation service. Valuation activity makes it possible to identify the important characteristics of a particular business which is necessary for making management decisions by company owners. The results of business valuation are used to determine existing perspectives: the presence of investment opportunities, ways to optimise business processes, need to expand business activities, etc. According to statistics, several decades ago, business valuation was conducted in no more than 10 % of cases. Currently, on the contrary, more than 90 % of companies are interested in regular valuation. However, the widespread demand for business valuation has made it possible to find a number of pressing problems that need to be solved in the future. One of the most serious сhallenges is the existence of problem areas in the national legal framework. The work examines the process of business valuation using basic methods and approaches, analyses the foreign experience on the research topic and also valuates a domestic enterprise in different ways. The authors concluded that it is necessary to choose the method that can be most effective in valuating a particular enterprise in particular conditions.https://vestnik.guu.ru/jour/article/view/5166business valuationnet asset methodgrowth rateincrease ratevaluationstandardstypes of cost
spellingShingle El. N. Gavrilova
D. N. Hasjanova
Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice
Вестник университета
business valuation
net asset method
growth rate
increase rate
valuation
standards
types of cost
title Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice
title_full Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice
title_fullStr Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice
title_full_unstemmed Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice
title_short Comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice
title_sort comparative analysis of approaches to assessing the market cost of business in domestic and foreign practice
topic business valuation
net asset method
growth rate
increase rate
valuation
standards
types of cost
url https://vestnik.guu.ru/jour/article/view/5166
work_keys_str_mv AT elngavrilova comparativeanalysisofapproachestoassessingthemarketcostofbusinessindomesticandforeignpractice
AT dnhasjanova comparativeanalysisofapproachestoassessingthemarketcostofbusinessindomesticandforeignpractice