Theory and methodology of assessing business

The article discusses the theoretical and methodological features of business assessment. The disclosure of theoretical concepts is carried out on the basis of such basic categories as the goal, objectives and main reasons for assessing a business. Significant attention is paid to the concept of the type of value of the assessed object. It is noted that along with the market value in assessment activities, other types of object value can be applied, the choice and application of which depends on the specific conditions of the asessment. The disclosure of the fundamental principles of assessment activities is of particular interest. Based on the cluster approach, the principles of evaluating objects with the identification of the main classification groups are considered. Conducting analytical studies of the business environment is of great importance to assess the business. In this regard, the article notes the need to study the macroenvironment of a business, its business environment, as well as the internal environment of the business being assessed. The empirical application of the theoretical provisions of business valuation should be carried out through the prism of the legislative foundations of valuation activities. The main part of the article is devoted to the methodological features of business valuation. Three main types of approach to business assessment are considered, the application of which requires individual methods for determining the value of the assessed property. To increase the efficiency of practical appraisal activities, it is necessary not only to know the features of the theory and methodology of business assessment, but also to use them correctly, therefore, a thorough study and proper use of existing rules and standards of business assessment is necessary.

бизнес-анализ, оценка бизнеса, рыночная стоимость, виды стоимости, бизнес-среда, методы оценки, оценочная деятельность, бизнесті талдау, бизнесті бағалау, нарықтық құн, құн түрлері, бизнес-орта, бағалау әдістері, бағалау қызметі, business analysis, business assessment, market value, types of value, business environment, assessment methods, assessment activity

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