N.N.Shovkatov
Tashkent State University of Economics
Abstract. In the context of modern development, different approaches are used to evaluate the performance of enterprises, with certain methods. In order to get accurate and reliable information about the cost of the object, it is necessary to have a clear idea of the advantages and disadvantages of the allocated methods of assessing the performance of enterprises. The article discusses the profitability approach of business valuation and determines the value of an enterprise by discounting cash flows.
Keywords. enterprise evaluation, evaluation methods, discounting cash flows, evaluation approaches, capitalization, inflation rate, business property