Abstract
Topicality : In the article the authors analyze the relationship between the book and market value and the price (level of capitalization) of the business, and also analyze the nature of the relationship of these indicators with the traditional financial ratios. The purpose of the article is to determine the state of these relations in the modern economy of Russia. Practical Usefulness : Determination of materiality influence of financial coefficients which used in traditional financial analysis on value and price of business that gives the chance of forecasting of development and decision-making within management of business` value, and also more effective investment of means in securities. Novelty : In modern Russian economic conditions, only part of the traditional financial ratios has an impact on the prices and business value. The analysis presented in the article indicates the feasibility of forming such a system of indicators, which is more informative in terms of their use for the implementation of value-based analysis and approach for decision-making in the organization.
Highlights
The problem of valuation was one of the central problems of economic science and excited scientistseconomists at all times, since merkantilists and classics.“The purposes and motives of activity of economic entities are determined, options and allocation of resources and revenues are selected, the process of market exchange operates on the basis of the theory of value” [Rumyantseva, 2006].Classics of political economy: A
The results show that r2 of capitalization is higher to book value, than r2 of value determined by cash flows in 2011 and 2016
As a result of the analysis of the effect of financial ratios on the value obtained by different methods and companies capitalization, we indicate the lack of quantitative dependence
Summary
The problem of valuation was one of the central problems of economic science and excited scientistseconomists at all times, since merkantilists and classics. Alfred Marshall, founder of the Cambridge neoclassical school brought together the theory of marginal utility (marginalism) and a theory of production value (classical political economy) It is known, the law of value is the production and exchange of commodities take place on the basis of their value, the amount of which is determined by the socially necessary labor inputs. The law of value is the production and exchange of commodities take place on the basis of their value, the amount of which is determined by the socially necessary labor inputs He expresses the relation of commodity producers: the connection between the public labor, value and price of the goods. In the analysis of the business value, the value of market capitalization of the company, i.e. shares prices, formed on the stock market is often used
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