Serdyukova I. Strategic aspects of an integrated assessment value of enterprise

Research object: the process of valuation of companies considering strategic aspects of their operation; the purpose of the work: mprovement of theoretical positions and methodological support valuation engineering companies Ukraine in the formation of strategic management tasks; research methods and instruments: analysis and synthesis; integrated approach; statistical and economic analysis; correlation and regression analysis; scenario approach; prognostication; graphical method; theoretical and practical results: methodological support integrated assessment of value based on a single set of estimates of the economic value added and balanced scorecard, which differs from the inclusion of other intangible assets, which are integral components of economic added value in all strategic perspective balanced scorecard; methodical positions scenario approach to strategic decision-making, which difference is the consideration of the value of real options extension, suspension or withdrawal of the modernization projects of production associated with both the choice of alternatives, and the terms, rates and methods of their implementation, thus extending the number of allowable options and increase the validity of the strategic decisions; theoretical basis of integrated assessment of value by determining the value as a function of the utility of goods, production costs and prices established on the basis of balancing supply and demand for this product and based on a balanced combination under cost, income and comparative approaches to valuation; methodological support valuation of tangible and intangible components of the machine-building enterprises, which differs from other consideration in the value of business relations parameters of adequacy for sales and results of the integral index of industrial and economic activities in the valuation of intellectual property - the application of profitability of fixed assets of the company; methodical approach to assessing structural capital of the company as part of the formation of its value, the difference is to take account of the impact of staff development parameter value and complexity made it work for wages and profits and determine the need for additional spending on training workers; subject and degree of introduction: developments are put in practical activity of LLC "Plant "ATONMASH", LLC "AZC-GROUP-B", JSC "Sumy Machine Building Research and Production Association named M.V. Frunze", аbstract of them Simon Kuznets KhNUE at teaching of discipline the "Evaluation of integral property complexes", "Organization of business valuation", "Assessment of land and property"; sphere of the use: strategic aspects of an integrated assessment value of enterprise, educational process.