Published in «Russian Journal of Entrepreneurship»1 / 2019
DOI: 10.18334/rp.20.1.39719

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

Makarov Ivan Nikolaevich, Financial University under the Government of the Russian Federation - Lipetsk branch, Russia

Evsin Maksim Yurevich, Financial University under the Government of the Russian Federation - Lipetsk branch, Russia

Kokarev Artem Leonidovich, PJSC "Pochta Bank" - Lipetsk regional center; Financial University under the Government of the Russian Federation - Lipetsk branch, Russia

Krupina Tamara Aleksandrovna, Financial University under the Government of the Russian Federation - Lipetsk branch, Russia

Проблемы оценки бизнеса в условиях экономики России: методологические и отраслевые аспекты - View in Russian

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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.

Keywords:

asset, business, industry, property, valuation

JEL-Classification: G32, M21, M29

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 [Problemy otsenki biznesa v usloviyakh ekonomiki Rossii: metodologicheskie i otraslevye aspekty]. Russian Journal of Entrepreneurship, 20(1). (in Russian). – doi: 10.18334/rp.20.1.39719.


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