FEATURES OF APPLYING THE INCOME APPROACH TO ASSESSING THE BUSINESS COST OF ENTERPRISES IN THE PEAT INDUSTRY WHEN CHOOSING STRATEGIC DECISIONS: RATIONALE FOR USING THE INCOME APPROACH (PART 1)

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Authors

T.B. Yakonovskaya

Abstract

The article provides justification for the application of the income approach to the assessment of the peat business value. The article shows the peculiarities of the application of the income approach to the assessment of business value of peat industry enterprises. The article assesses the impact of peat rent on the value of the main asset of the enterprise - peat deposit. The task of determining the efficiency of capital investments in peat business is described and analysed.

Keywords

peat business, income approach, peat, investments, business valuation, peat rent.