ПРИНЯТИЕ УПРАВЛЕНЧЕСКИХ РЕШЕНИЙ МАЛЫМИ  ПРЕДПРИЯТИЯМИ ПО КРИТЕРИЮ СТОИМОСТИ БИЗНЕСА

Tatyana G Karimova; Larisa Sh Morozova; Gulnara R Dulina

Authors

Tatyana G Karimova South Ural State University, Chelyabinsk
Larisa Sh Morozova South Ural State University, Chelyabinsk
Gulnara R Dulina South Ural State University, Chelyabinsk

Keywords:

business value assessment, managerial decisions, small business, Walsh model, management, cost approach, comparative approach, income approach, service sector, methodology for the op-erational business value assessment.

Abstract

The paper proposes a solution to the problem of small enterprises’ making independent managerial decisions substantiated by the integrated criterion of the cost increase of the company, taking into account both short-term and long-term economic and non-economic consequences. While analyzing the methods and tools for small companies’ making managerial decisions, which would meet the requirements of rationality and simplicity of use, the research on the ability to use well-known techniques based on three approaches of business value assessment has been conducted on the basis of a number of beauty services companies. The weaknesses of those techniques have been identified, which do not allow to obtain sufficiently accurate and uniform results. The aggregated methodology for the rapid assessment of the value of the company at managerial decision-making for small business is proposed on the basis of the Walsh method. This tool, which is a combination of indicators, takes into account all the main approaches of business value assessment, as well as the interests of all participants in the financial and economic activities of the company, what increases the relevance of the managerial decision made.

Author Biographies

Tatyana G Karimova, South Ural State University, Chelyabinsk

Candidate of Sciences (Economics), Associate Professor, Department of Financial Technology

Larisa Sh Morozova, South Ural State University, Chelyabinsk

Candidate of Sciences (Economics), Associate Professor, Department of Financial Technology

Gulnara R Dulina, South Ural State University, Chelyabinsk

graduate of the Department of Financial Technology

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