| Vasilieva Laura Sergeevna, Novitskaya Anastasia Markovna, Shvechenko Ludmila Viktorovna
Income capitalization method for assessing business value
ID number: J202092
Abstract: The article represents the results of the analysis of the income capitalization method when assessing the value of a business, as well as an example of calculating the value of PhosAgro by this method. In modern business conditions, one of the main goals pursued by a company is to maximize market value or increase the economic benefits of the owner from investing in this company. But achieving this goal becomes impossible without knowing the real market value of the company, so there is a need to evaluate the business. The income capitalization method is one of the main methods of evaluating a company. Its advantage is that it allows comparison of the investment attractiveness of a business on the basis of income.
Key-words: business valuation, income capitalization method, income approach, capitalization ratio
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