YURIY M. DEREV’YANKO, OLHA A. LUKASH, LIUDMYLA V. STARCHENKO
Improving Approaches to Evaluation of the Company
(original language – Ukrainian)

The paper studies the problem of improving the approach to assessing the value of the company, which would take into account more factors of influence and give more adequate information on the cost of business, taking into account possible changes in the future. Most approaches to the assessment of the companies are based on static indicators that do not provide comprehensive information about the pace of development of the enterprise, and cannot determine its real market potential, which will determine the flow of profits from future operations or sales. In order to establish an adequate cost entrepreneurial businesses proposed to use the integrated index of the company value, the calculation of which is based on the use of the principles of both the income and cost approaches that would allow for a wider range of information.

Key words: income, expenses, model, evaluation, cost.

Placed in №4, 2013.

Affiliations: Yuriy M. Derev’yanko, C. Sc. (Economics), Associate Professor, Department of Economics and Business-Administration, Sumy State University;
Olha A. Lukash, C. Sc. (Economics), Associate Professor, Department of Economics and Business-Administration, Sumy State University;
Liudmyla V. Starchenko, C. Sc. (Economics), Associate Professor, Department of Economics and Business-Administration, Sumy State University.

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