Improving the methodology of business value assessment and management

This article examines various aspects of the evaluation of companies' business. The analysis showed that business evaluation is important in corporate governance, as it helps to determine the competitiveness and efficiency of a company in the market. Various approaches are used in the business evaluation process, depending on the specific goals of the company and its industry. For example, the evaluation of industrial enterprises is often based on an analysis of their property complex and cash flows, while for the evaluation of leasing companies it is also necessary to take into account intangible assets and the specifics of financial intermediation.