Стахів, О. А. та Stakhiv, О. А. (2019) ОЦІНКА ВАРТОСТІ ПОТЕНЦІАЛУ СУБ’ЄКТА ПІДПРИЄМНИЦТВА ЯК ДІЮЧОГО. Вісник Національного університету водного господарства та природокористування (4(88)). с. 331-342.

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Анотація

Проблема оцінки вартості потенціалу суб’єкта підприємництва є однією з ключових в системі ефективної діяльності підприємств. Вона спрямована на вирішення ряду задач, серед основних з яких є адекватна оцінка вартості активів та збільшення прибутковості підприємства. В статті досліджуються основні підходи до визначення вартості потенціалу підприємства як діючого суб’єкта господарювання.

Title in English

ESTIMATING THE VALUE OF THE ENTREPRENEURSHIP SUBJECT POTENTIAL

English abstract

The problem of assessing the value of the potential of the business entity is one of the key in the system of effective business activity. In general, the capacity assessment is carried out in order to identify and substantiate the possibilities of effective functioning of the enterprise in the current conditions and directions of strategic development of the enterprise. Valuation and comparison of values was carried out on the example of Rivne-Style LLC, which in the analyzed period was characterized by a change in financial and economic potential due to the volatility of procurement volumes. In the article the basic going is investigated near determination of cost of potential of enterprise. Results undertaken studies allowed to estimate the cost of enterprise as an operating subject of menage after different methodical approaches. The value of the enterprise as an operating entity is its consumer value. Consumer value will be higher than market value if the enterprise is able to use the property more efficiently than a typical manufacturer of similar goods (works, services), and will be lower if the enterprise does not use the property with maximum efficiency. Consumer value may exceed market value even if the enterprise has special production rights, extraordinary contracts, unique patents and licenses, special goodwill and other intangible assets that are not transferred to the new owner when the enterprise is sold. However, the results of the assessment differ significantly. Significant differences in results by different methods are explained by the fact that costing techniques allow to take into account the totality of accumulated resources by an enterprise, but this estimate does not indicate the effectiveness of their use. Estimation of cost by income approach showed increase of efficiency of use of resource potential of the enterprise. The first estimate allows to determine the value of the enterprise in exchange (market value), and the second – the value in use (consumer value). Estimation of potential components shows the contribution of each element to the formation of value.

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