METHODS OF ASSESSMENT THE MARKET VALUE OF THE STOCKS OF THE ENTERPRISE

Business valuation is the set of activities performed by a professional appraiser, which focuses on reporting the market value of the company on the date of the assessment. The cost is expressed in monetary units. The value of the business constitute all of the assets and liabilities of the company. It is important to evaluate each item of the balance sheet. Stocks have a large proportion in current assets, and have a great impact on the enterprise as a whole. The purpose of the study is to study the theoretical aspects of the enterprise's reserves and methods of their assessment, the analysis of their role and significance in the structure of the enterprise and its financial situation.