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Problems of business valuation in the Russian economy: methodological and sectoral aspects


Makarov I.N., Evsin M.Yu., Kokarev A.L., Krupina T.A.
(about the authors)

Makarov Ivan Nikolaevich – (Financial University under the Government of the Russian Federation – Lipetsk branch)

Evsin Maksim Yurevich – (Financial University under the Government of the Russian Federation – Lipetsk branch)

Kokarev Artem Leonidovich – (PJSC “Pochta Bank” – Lipetsk regional center; Financial University under the Government of the Russian Federation – Lipetsk branch)

Krupina Tamara Aleksandrovna – (Financial University under the Government of the Russian Federation – Lipetsk branch)

Published in:
Russian Journal of Entrepreneurship
– Volume 20, Number 1 (January 2019)

JEL classification: G32, M21, M29

Keywords: asset, business, industry, property, valuation


Citation:
Makarov I.N., Evsin M.Yu., Kokarev A.L., Krupina T.A. (2019). Problems of business valuation in the Russian economy: methodological and sectoral aspects. Russian Journal of Entrepreneurship, 20(1), 59-70. doi: 10.18334/rp.20.1.39719


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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.







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