ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ ОЦІНКИ ВАРТОСТІ УКРАЇНСЬКИХ ПІДПРИЄМСТВ В СУЧАСНИХ УМОВАХ

Abstract

Changes occurring in the economy of the whole world and Ukraine, including, will require enterprises to consider the process of valuation of the enterprise in a new way. In its essence, the cost assessment process is an information flow that accepts information about enterprises at the "entrance" and gives information about the value estimation "at the exit." In the conditions of a huge amount of information, it is important to choose the one that can reliably reflect the cost of the enterprise. The lack of a systematic approach to assessing the value of the enterprise and the use of inappropriate sources of information leads to a deterioration of the already difficult situation in this area. The valuation market of the enterprise is considered one of the worst in Europe. The essence of the category "cost" is investigated in the article. The need to estimate the value of the enterprise is determined and the main approaches used to determine the value of the enterprise are determined. The place of information support in the process of valuation of the enterprise is highlighted, the expediency of the correct formation of information support for the assessment of the cost of the enterprise through the management of information flows of the enterprise is substantiated, the consequences of the use of irrelevant and inaccurate information support for the assessment of the cost of the enterprise are outlined. The main approaches to estimating the cost of the enterprise are considered, the features of information support for each type are analyzed. Modeling of the process of management of information flow of estimation of enterprise value is carried out. Various approaches to the formation of information support from the accounting and management accounting are also considered and analyzed, the feasibility of using integrated reporting in the assessment of the cost of the enterprise is proved. On the basis of the study and systematization of the views of domestic and foreign scientists, recommendations are given for the use of certain types of information flows of the enterprise in the process of assessing the value of the enterprise. Conclusions about the importance of information support for a reliable assessment of the value of the enterprise.