ASSESSMENT OF THE VALUE OF THE COMPANY'S PROPERTY IN THE BUSINESS DIAGNOSTIC SYSTEM

DOI: 10.31673/2415-8089.2024.011010

Abstract

The article summarizes the theoretical principles of business valuation, systematizes the existing principles, approaches and methods of valuation; substantiated the need to improve the methodology for assessing the market value of a business; a methodology has been developed that allows you to determine the market value of a business through its efficiency, which is free from the main disadvantages inherent in existing methods (the use of forecast values, data from analog companies, etc.), and can also serve as a basis for conducting a multi-criteria analysis of the strengths and weaknesses of the business; a set of indicators is proposed, which, unlike those proposed in the literature, most fully reflects its effectiveness; proposed and tested a methodology for assessing the market value of a business. The expediency of using an integral indicator, calculated on the basis of business performance indicators, selected for the purpose of assessing the market value of a business, has been substantiated. A new principle for assessing the market value of a business has been formulated - the principle of integrating the assessment results into the financial system of an enterprise. A methodology for determining the market value of a business has been developed, which differs from the known ones by using the efficiency of a business as a factor of its market value, which determines the possibility of conducting a multi-criteria analysis of the strengths and weaknesses of a business, which is the basis for making financial decisions. Within the framework of the developed methodology for assessing the market value of a business, a scale is proposed for interpreting the level of business efficiency. Based on the application of the proposed methodology in practice, a matrix of financial decisions has been developed that allows making the most optimal financial decisions depending on the market value of the business.

Keywords: business valuation, multicriteria analysis, integrated indicator, optimal financial solutions.

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