Классификация методов экономической оценки Гудвила

The analysis of modern economic literature allows drawing a conclusion on variety of existing evaluation methods of goodwill and lack of common methodological approach to their regulation, which actualizes the classification signs and development of the strict classification of goodwill evaluation methods that allows assigning accurately each of the existing methods to a certain class. The author's classification is constructed in the article based on the analysis of a large number of classifications of goodwill economic evaluation methods considered in domestic sources. The classification has the following distinctive features: profitable, comparative, cost, profitable and comparative, and profitable and cost approaches to a goodwill evaluation act as a classification sign; reference of each method to the corresponding class is proved; there is no duplication of similar in content, but different in titles methods, which allows avoiding confusion arisen during the analysis of the existing classifications; classification includes only the methods that can de applied in practice independently (methods which do not reveal the procedure of settlements of key elements are excluded). Besides, the authors formulate merits and demerits of the classified methods, which simplifies the choice of goodwill economic evaluation method in the practical purposes. General scientific methods of research are used in the paper: analysis, synthesis, generalization, deduction, and induction. Articles and monographs written by domestic scientists on the questions of goodwill classification form the theoretical and informational basis of the research. The article can be useful both to researchers and to the representatives of a business environment, providing the ordered information on the existing goodwill evaluation methods, their advantages and disadvantages.