Estimation of business value using a cost approach and its impact on the financial stability of a corporation

UDC 336.64

Authors

Manuilenko V.V., Chokhatarova O.P., Serdyukova D.I.

Abstract

The subject of the study is the process of the relationship between the value of the corporation and its financial stability. The purpose of the study is to identify and evaluate the relationship between the valuation of a corporation and its financial stability. Research method - analysis, synthesis, economic and statistical. Results of the study: assessing the value of a business using the cost-based approach — the value of net assets and determining its impact on the financial stability of a corporation. The scope of the results is in Russian corporations, in particular, Kamaz PJSC. Conclusions - the growth of the financial stability of the corporation is provided primarily by the increase in the value of its working capital.

Keywords

cost, valuation, cost approach, net asset value method, financial stability.