Bella Kornienko

Under market economic conditions when assessing the value of business, depending on the purpose of evaluation may be used different approaches, in which stand out certain methods. The paper deals with comparative and cost approaches to business valuation and enterprise value, determined by methods of industry factors and market their own material capital.

In modern conditions, different approaches are used for enterprise valuation, in which certain methods can be allocated. To obtain accurate and reliable information regarding cost of an object, it is necessary to have clear understanding of advantages and disadvantages of chosen methods of enterprise valuation. The paper deals with income approach to assessment of business; enterprise value is determined by cash flows discounting.