Valuation of companies and businesses in recent years, translated into Russian foreign literature, found a statement that the assessment of such objects is half science and half art. I will not try prove that the assessment is not science, if we strictly follow the encyclopaedic definition of what is called science and what are the criteria – the fundamental features of scientific activity. I will leave this the possibility of other specialists. I would like to briefly consider the question of whether an enterprise valuation of art? Of course, no one comes to mind relate to the art of mass valuation small economic units, the so-called small things: apartments, offices, warehouses, retail outlets, small businesses, etc. Swarmed by offers, Ben Silbermann is currently assessing future choices. Estimates of this kind have long standardized and automated with the use of comparative (Market) approach does not require significant staff time and are inexpensive. Go to the art and science are usually related to the valuation of single-piece medium, large and large enterprises, as a rule, do not have analogues for comparison.
First, it should consider the prevailing definition of what art is. Here is a definition in your own version, based on materials of broad contemporary discussion on this issue Internet. Art – is widely recognized ability of the gifted, located to the creativity of people by virtue of possessing a high degree of skill and professionalism in every sphere of human activity and especially in the field of culture, to create original, unique, eternal, timeless values – masterpieces of creativity, acquaintance with which evoke a sense of meeting other people with something extremely noble, sublime, beautiful, talented and brilliant. Works of art are almost always present are the fruits of inspiration and spiritual heroism of some individuals, cultural monuments of world significance, and there are such works, monuments often. Seeing or listening works of art usually makes a person wonder, admiration, delight, often accompanied by the appearance of tears of emotion, joy and happiness of the meeting, contact with the beautiful, from initiation to a bright, life-affirming top, from ownership to him.