Business Valuation . Part 5 . Cost approach, or asset-based approach. Methodological Developments and Recommendations” is a unique publication that offers readers a deep understanding of one of the key aspects of business valuation. Compiled by a team of authors, this work serves as an important resource for finance professionals, entrepreneurs, and students studying economics and management. The fifth part of the Business Valuation series focuses on the cost approach, which is usually used to determine the value of a business based on its assets and the costs associated with their creation. This methodology allows not only to estimate the current value of the enterprise, but also to understand what resources are needed for its successful operation in the future. The book offers readers a detailed analysis of various aspects of the cost approach, including methodological developments and practical recommendations that will help in real-life situations. If you are interested in finance, investment or entrepreneurship, then this book will be an indispensable assistant for you. It is suitable for both experienced professionals and those who are just starting their way in the business world. Students, graduate students and faculty will also find valuable materials to study and teach in it. Readers seeking to understand how to properly estimate assets and costs will receive comprehensive information that will help them make informed decisions. The topics raised in the book cover a wide range of issues related to business valuation. The authors analyze how asset costs affect a company's total value, and discuss the importance of properly accounting for all factors affecting valuation. The book discusses various valuation methods, including accounting-based approaches and market-based methods. This makes the publication especially relevant for those who want to understand more deeply how the value of a business is formed in modern conditions. The style of the authors is distinguished by clarity and accessibility, which makes complex financial concepts understandable even for an unprepared reader. They use practical examples and cases, which allows you to better absorb the material and apply it in practice. The team of authors consists of experienced specialists in the field of business valuation, which gives the book additional value and authority. In addition to this part, in the series “Business Valuation” you will find other interesting publications devoted to different approaches to valuation, such as income and comparative approaches. Each book offers a unique perspective on valuation, allowing readers to choose the most appropriate method for them. If you are looking for literature that will help you understand the intricacies of business valuation, "Business Value Assessment. Part 5 . A cost approach, or an asset-based approach" would be an excellent choice. This book will not only enrich your knowledge, but also equip you with the practical skills you need to successfully evaluate a business. Do not miss the opportunity to immerse yourself in the world of finance and discover new horizons with this fascinating and useful publication.