are intermediate characteristics of various economic aspects of activity.
Business cost is influenced by a considerable quantity of factors, including:
* factors of efficiency of business (profitability of investments, the size of profit, a monetary stream, profitability of a working capital, profitability of own capital, oborachivaemost actives, specific costs, labor productivity, a capital intensity, etc.);
* factors of cost of actives of business (the basic means, a condition of capacities, stocks, investments, debts, an administrative team, the trade mark, a brand, contacts, communications and so forth);
* factors of an external environment of business (a commodity market, production, competitors, an order of licensing and other admissions on the market, technological development of branch, etc.);
* factors of an internal environment of business (degree of a transparency of business, presence of qualitative strategy, structure and liquidity of actives of business, level of corporate culture, the relation with investors, personnel potential, image, experience and reputation of the company and so forth).
Necessity of estimation of cost of business can arise directly at legal bodies, proprietors of business, creditors, the insurance companies, potential investors, stock exchanges, the state (antimonopoly service, tax service, arbitration courts), etc.
According to the Federal law «About estimated activity in the Russian Federation» the separate material objects, movable and real estate, the property rights and other material rights, the requirement rights, debts, the rights to designations (the company name, trade marks, etc.), production, works, services, the information and so forth can be subject to an estimation
Depending on concrete situations business cost can be estimated differently as in each separate case there is a necessity of an establishment of its concrete cost.

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