Refined formula for determining the cost fair market value of enterprises

The paper considers the problem of determining the total market value of companies on the major depress factors and increases the cost factors - estimated cost drivers. Particular attention is paid to clarify the formula for estimating the market value of industrial and technological base of the company. Explains why the value of the enterprise, defined by the proposed formula, with virtual absence of market sales of medium and large enterprises can be classified as fair value.