Regional features of business valuation in Crimea and Sevastopol (methodological approaches and practical application)

determining the market value of an enterprise is a complex process that takes into account many economic factors. In the conditions of the Republic of Crimea and the city of Sevastopol, this process is complicated by geopolitical factors and the international non-recognition of the status of these regions, which affects the assessment of business and its investment attractiveness. The purpose of this study is to analyze the regional characteristics of business valuation in Crimea and Sevastopol and to develop recommendations for adapting existing valuation methods to the unique conditions of these regions. Materials and methods. The research is based on the analysis of scientific articles, legislative acts and data on the local economy. The methods of profitable, comparative and cost approaches, as well as documentary analysis and statistical data are used. Results and discussions. The study identified key issues affecting business assessment in Crimea and Sevastopol, including political and economic instability, lack of market information, and seasonal fluctuations in demand. Recommendations are proposed for the adaptation of assessment methods, including monitoring of market indicators, the use of information technology and the development of assessment standards that take into account regional peculiarities. Conclusions. The market valuation of enterprises in Crimea and Sevastopol requires an in-depth analysis of unique regional factors. The adaptation of existing assessment methods, taking into account local specifics, will increase the reliability of financial analysis and the investment attractiveness of the business sector. Further research should be aimed at developing new approaches that take into account local conditions in order to obtain the most reliable results.

business valuation, Crimea, Sevastopol, methodological approaches, regional features, profitable approach, comparative approach, cost approach, practical application, market instability, regulatory features, management, investment analysis