Application of valuation approaches to the assets of a construction company

The article considers the approaches used in assessing the value of assets of construction enterprises in the current conditions of the Russian economy development, with the possibility of assessing management decisions in terms of their impact on the value of the organization. The authors dwell on the specificity of the valuation approaches application in relation to real estate and construction in progress, which are part of the investment potential of a construction company. The article considers the essence of the object of construction in progress and its typology, which determines the correct choice of a method for assessing its value. The options for estimating the cost of an object depending on the chosen methodology are described.