Accounting Analysis Auditing, Год журнала: 2025, Номер 12(1), С. 74 - 82
Опубликована: Апрель 2, 2025
Rele vance. Valuation of companies operating in the market becomes more important during undergoing reorganization export and import supply chains withdrawal foreign manufacturers from domestic under sanctions’ pressure. P urpose. This research made to identify methods approaches for calculation company’s value its reputation rating context a structural transformation economy due recent deterioration international relations. We will examine both speculative production how traditional financial indicators work with added value. These are used explain qualitative characteristics cost-based management. To assess reputational capital, we gross rent multiplier, direct capitalization, discounting. also approach “excess profits” method. Results. provide an example calculate real estate sanctions uncertainty goal substitution. Using intangible assets such as goodwill brand, discuss reliability assessing capital. capital is result high-quality production, investment attractiveness, corporate social responsibility. illustrate this, highlight differences between increase suggest refinements paradigm value-based management that focus primarily on achievements rather than manipulations. Additionally, consider method determining assets, business reputation, brand author’s clarifications. C onclusion. The calculations have done framework evaluating required launch invest new industries. can lead economic growth based high efficiency technology, well creation sustainable dynamic economy. It aims reduce proportion imported goods services structure product, line President’s Decree «On National Development Goals Russian Federation period up 2030 future 2036».
Язык: Английский