Корпоративные факторы стоимости в оценке бизнеса аптечных предприятий

Corporative factors of cost in assessing the business of pharmaceutical enterprises

The paper analyzes the corporative factors influencing the cost of a pharmaceutical organization in the assessment of business. Under study were two groups of the corporative factors of cost, which correspond to the algorithms of estimating business by the discounted money current method (a revenue approach) and the net asset value method (a cost-is-no-object approach). The findings made it possible to adapt the proposed methods, by taking into account the specific features of a retail link of the pharmaceutical market, to standardize an assessing procedure, and to determine its structure and stages.