Liquidating cost pays off as a difference between the total receipt of actives and the expenses connected with liquidation and sale of actives.
The comparative approach to business estimation of cost is based on comparison of estimated business with the companies-analogs and the account of the prices which have been paid for similar objects in the market of purchase and sale of business. In the presence of the developed market of sales in the actual price of the transaction the numerous factors influencing size of cost of business (a supply and demand parity on the given kind of business, a risk level of investments in shares of company, quality of management, concentration of clients, prospects of development of branch, reliability of the financial information etc.) are considered.
Also business estimation of cost is made on the basis of generated on the share market the prices of ordinary actions of the similar companies which form base for comparison. Business cost is defined as product of cost of one ordinary action of the company-analog and quantity of its ordinary actions addressing in the share market. The given method allows to receive estimation of cost of the company which has not appeared at all in the share market, and as a reference point the companies thus act, whose actions already are quoted in the share market.
However at selection of the companies-analogs it is necessary to consider presence of signs of comparability which are an accessory to one branch, similarity of volumes, assortment and quality of the let out production, similar capacities on the size and the technical equipment, comparable strategy of development and numerical, volume the gain, number of the personnel, cost of actives etc.
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