An asset cost estimation for aircraft corporations under consolidation terms

Аuthors

Moskvicheva N. V.

Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia

e-mail: moskvichevanatalia@mail.ru

Abstract

The process of consolidation of aviation enterprises began in 2006, and it has not been completed yet. The advantages of mergers of enterprises are the industry's efficiency and a rational approach to spending of budget funds. Under the circumstances of the consolidation, appraisal of assets value of enterprises — taking into account their activities, analysis of their advantages and deficiencies — becomes of especial significance.

Keywords:

united aviation corporation, aviation industry, market value of assets, cost approach, income approach, consolidation