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Competiveness of Business Entities: Subject, Methods and Criteria of Valuation


  • Oleksandr Tranchenko

    () (Uman National University of Horticulture)


The Article covers the research of theoretic and methodical aspects of business entities competitiveness. Present approaches to determining essence and content of the concept of 'competitiveness' have been considered. Key factors of forming modern business organization competitiveness have been highlighted. Methods of competitiveness valuation have been studied and systematized. It has been grounded that business entity competitiveness as integrating factor of financial business effectiveness taking into account the industry specifics, organizational and legal form, status, image, position in time and space depends on the number of internal and external environmental factors. Instruments for quality and quantity competitiveness valuation have been developed and tested which allow realization of system-and-criteria approach to determining business entity level of competitiveness. Special attention has been drawn to parameters of business efficiency valuation in market economy within formation of competitive advantages.

Suggested Citation

  • Oleksandr Tranchenko, 2013. "Competiveness of Business Entities: Subject, Methods and Criteria of Valuation," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 143-148, September.
  • Handle: RePEc:iaf:journl:y:2013:i:3:p:143-148

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    References listed on IDEAS

    1. Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
    2. Mattessich, Richard, 2006. "Foundational research in accounting: professional memoirs and beyond," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 277-461, December.
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    More about this item


    competitiveness; competition; business activity; competitive advantages; competitive factors; competitive area;

    JEL classification:

    • D40 - Microeconomics - - Market Structure, Pricing, and Design - - - General


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