Analysis of approach and methods of estimation and account of condition and financial and economic potential of business organizations

The authors give various approaches and methods of estimation of condition and functioning of corporate structures and enterprises used in Russia and abroad, and analyze their merits and demerits. They also offer a new approach to estimation of condition of vertically integrated corporate structures (this allows to estimate efficiency of its creation and operation). This approach summaries most important methods (applied in modern Russian conditions) of the given approaches.