Published January 2022, Pg. 50-55

Section: Economy, management and law

UOT: 338.23

DOI: 10.37474/0365-8554/2022-1-50-55

Production potential and the problems of its evaluation

M.A. Rzayev Cand. in Ec. Sc. - Azerbaijan State University of Oil and Industry

From a practical point of view, one of the objects of appraisal activity is an enterprise. Although in theory and legislation the enterprise is not included in the list of objects of evaluation, in practice the situation is different. In fact, it is a scientific-practical approach. Because the enterprise includes all the objects of evaluation. In other words, as a property complex, it consists of land and other real estate objects, machinery and equipment, intangible assets, etc. This does not meet the requirements of the evaluation procedure, even if it is physical or technical. Because the value of the enterprise being the object of assessment is not the sum of its structural elements, but an aggregate indicator arising from the accounting of the transferred rights and economic parameters. Therefore, from the point of view of evaluation, specific approaches to the enterprise are distinguished.

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