DEBT COST VALUE MODEL

The article discusses the concept of assessing the value of receivables. It is revealed that in the modern economic literature, theoretical aspects and features of the assessment of the value of receivables are poorly covered. It is described why the assessment of receivables can be carried out, who is the subject of the assessment. The methods for assessing accounts receivable (the method of analyzing the cumulative reduction ratio, the method of S.P. Yudintsev, the method of discounted cash flows, the coefficient method, the method of the Russian Society of Appraisers, the method of the Federal Debt Center of the Russian Federation, the method of the National Board of Appraisers, the method of M.V. Kruglov.), each of which has its own characteristics and disadvantages. The possibility of using the income, cost and comparative approach to assess the market value of receivables has been analyzed. The application of the income approach to assessing the value of receivables is substantiated based on the assessment of the value of future flows from receivables and the discount rate. The stages of determining the market value of receivables are described. The article considers the regulatory documents and bylaws of the Russian Federation, which regulate relations related to the determination of the market value of receivables (rights of claim). Revealed the absence of a special valuation standard that would regulate the relationship associated with the valuation of receivables. The purpose of writing a scientific article is to describe a model for assessing the value of receivables, which is necessary for the development of a multifactor methodology for assessing the value of a right of claim (including receivables). To substantiate the scientific research results in the field of assessing the market value of receivables, the author of the scientific article used scientific research works of foreign and domestic scientists and economists in this topic. Research methods are: grouping, comparison, analysis and synthesis. A model for assessing the value of receivables has been built based on a combination of factors that are directly related to the assessment of the value of receivables.

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