Kazakhstan
The article explores the possibilities of using business valuation in the system of the financial strategy for the development of an enterprise, analyzes approaches to managing the value of an enterprise. It is concluded that the value of a business is an indicator of its financial stability, since it takes into account not only profitability, but also the risks associated with its activities. Knowing the value of a business allows you to determine the goals and objectives of the enterprise, as well as choose the most optimal financial instruments to achieve your goals. The stages of economic development of an enterprise are determined on the basis of an indicator of its market value for making managerial decisions, ensuring the sustainable development of an enterprise in the conditions of a balance of factors that form the value of an enterprise. As a result of the study, an algorithm for developing a company’s financial strategy based on business valuation methods was proposed. The choice of financial strategy is proposed to be carried out using a matrix approach that reflects the relationship between the results of business valuation and its current financial condition.
business valuation, financial strategy, development algorithm, the market value of the enterprise, cost approach
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