Problems of business valuation in the Russian economy: methodological and sectoral aspects
Макаров И.Н.1, Евсин М.Ю.1, Кокарев А.Л.2,1, Крупина Т.А.1
1 Финансовый университет при Правительстве Российской Федерации - Липецкий филиал
2 ПАО «Почта банк» - Липецкий областной центр
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Journal paper
Russian Journal of Entrepreneurship *
Volume 20, Number 1 (January 2019)
* Этот журнал не выпускается в Первом экономическом издательстве
Please, cite as:
Makarov I.N., Evsin M.Yu., Kokarev A.L., Krupina T.A. Problemy otsenki biznesa v usloviyakh ekonomiki Rossii: metodologicheskie i otraslevye aspekty // Rossiyskoe predprinimatelstvo. – 2019. – Tom 20. – № 1. – S. 59-70. – doi: 10.18334/rp.20.1.39719.
Abstract:
The paper deals with methodological problems related to business valuation. The authors proceed from the assumption that in modern conditions business in the evaluation process should be considered as a system that includes two bases: a company as a property complex and, at the same time, the material basis of business, and, in fact, the business itself, as a certain economic activity, conducted in certain technical, socio-economic conditions. At the same time, it is shown that when assessing business as an activity, it is necessary to take into account the industry prospects of this activity, changing in the process of technological development of economic systems.
Keywords: business, property, industry, valuation, asset
JEL-classification: G32, M21, M29
References:
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