Subject. Efficiency and cost of modern companies depend on the quality of both material and non-material assets. Nowadays the role of exactly non-material actives is increasing. In western countries their half in the cost exceeds the half of material actives. It is connected with an increasing competition, fast copy of new technologies and globalization of world economy. This tendency sets new tasks connected with building the effective system of management of non-material actives. The most important and at the same time the least explored and not estimated factor which influences the cost of companies is a business reputation. Its importance for a company development is constantly growing. Aims/tasks. The aim of this article is to explain the method of defining the cost of the business reputation on the example of “Rosneft” Methodology. With the help of econometric methods the author analyzes the data of the fund market by the securities of a company in connection with its business reputation. Based on this, the author develops the methods for defining the cost of the business reputation of a company. Results. The methods of defining the cost of the business reputation and recommendation on the increasing of its cost are defined.
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