Development of evaluation the market value of the enterprise in the system of accounting and analytical support

Main Article Content

Petro Kutsyk
Maksym Koryagin
Mariya Chik
Svitlana Kuskova


The article explores the process of development the evaluation of market value of the enterprise in the system of accounting and analytical support. The purpose of our research is to determine the methodology for evaluation the enterprise value that provides a reliable and reasonable calculation of indicators enterprise value based on the data of the accounting system. A hypothesis was formulated, which later on received a confirmation. A comparative analysis of the characteristic features the application of different evaluation approaches of the enterprise (income, cost, market) was carried out. The authors determined that the formation of the market value of the enterprise should be carried out in the system of accounting and analytical support of the enterprise and determined by the indicator of net assets, which should be adjusted to the predicted level of profitability taking into account alternative risk-free investments and the risks level of the enterprise. The proposed concept for determining the market value of the enterprise provides a reliable and reasoned calculation of value indicators based on the data of the accounting system for both profitable and unprofitable enterprises.


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Article Details

Integration System of Education, Science and Production
Author Biographies

Petro Kutsyk, Lviv University of Trade and Economics

PhD in Economics, Professor

Rector University

Maksym Koryagin, Lviv University of Trade and Economics

DrSc in Economics

Professor of the Accounting Department

Mariya Chik, Lviv University of Trade and Economics

PhD, Assoc. Professor

Accounting Department

Svitlana Kuskova, Kharkiv Petro Vasylenko National Technical University of Agriculture

PhD, Assistant Rector

Educational and Scientific Institute of Business and Management

Department of organization of production, business and management


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