Galasyuk V. Imperfection of the mechanism of estimation of the value of property of the enterprises to be liquidated

The dissertation is dedicated to theoretical motivation and imperfection of the mechanism of estimation of the value of property of the enterprises to be liquidated. Researched the world and national experience of estimation of the value of property subjected to accelerated and forced sales. It is proved that use of liquidation value is necessary in such situations. It clarifies the term 'liquidation value'. It examines economic nature of the key factors of liquidation value. It creates formalized approach to identification of the necessity of use of liquidation value in specific situations. It grounds and develops the method of estimation of liquidation value of property on the basis of its determined market value with consideration of the time value of money factors, elasticity of the price - based demand and internal economic enforcement of sales. It suggests an approach to forecasting of property liquidation value. It examines and analytically expresses liquidation value ranges of enterprises' property in interrelation with its market and utilization value. It gives practical recommendations on use of the suggested mechanism of estimation of liquidation value.