Abstract
The development of modern business in various sectors of the economy leads to the need to assess the value of an organization, which becomes a criterion characteristic of an economic entity in a tough competition.The article discusses one of the approaches to assessing the value of a business, which allows, through the use of a set of methods and techniques, to determine the expected income from the use, sale or lease of an organization's assets, which is necessary to manage operations with the organization's property and to create additional business value.