Fevaluation of business value: modern approaches and problems

Subject of the study – methodological approaches to assessing the value of business in the
modern conditions of management.
The purpose of the article is to study the advantages and disadvantages of existing methods for
assessing the value of business and to develop recommendations for their application for the valuation
of Ukrainian companies.
Methodology of work – a method of theoretical analysis and synthesis of various sources of
literature (for the formation of an effective assessment of the value of business); structural–functional
method (for a detailed study of each of the estimates of the value of business); monographic (when
studying the problems of assessing the value of business); comparative analysis (for comparison of
the estimation of business value in Ukraine and abroad); methods of statistical analysis and modeling
(research on the development of modern estimates of the value of business).
The results of the work – systematized classification and conducted a comparative assessment
of the methods of assessing the value of business, identified their advantages and disadvantages; the
approach to choosing an optimal method of estimating the value of domestic companies in modern
economic conditions is proposed.
Conclusions – the feasibility of using separate methods for assessing the value of business is due
to the objectives of evaluation; To assess the company’s investment attractiveness and determine its
fair value, a procedure for combining methods and applying the approach proposed in the article to the
valuation of business valuation is required.