Cost estimation as an economic category

In the article, on the basis of epistemological analysis of different theories of value, organic components, elements and properties of value as economic category are defined. Generalized principles of cost estimation, characteristics of types of cost and features of their calculation are revealed. Methodical approaches to the valuation of property and property rights in the context of the principles of: comparative – substitution and supply and demand; cost – utility and replacement; profitable – the most efficient use and expectation. The scheme of interconnections of categories "value (as the basis of value)", "value (embodied and embodied in the goods labor and measure of utility)", "price (monetary expression of the value of goods)" and "valuation (definition of economic assets, phenomena and processes) in monetary terms)”. Directions for further development and improvement of methodological and methodological support for valuation of property and property rights by its sectoral and sectoral features of the national economy are substantiated. An in-depth understanding of the structural characteristics of cost estimation as an economic category will be facilitated by a well-grounded algorithm for constructing relationships between its elements and properties with their quantitative and qualitative determination.