METHODOLOGY OF GAS STATIONS EVALUATION

Introduction. In Ukraine, the transit traffic flow, number of freight, passenger and private vehicles is growing every year, which leads to a constant increase in gas stations. The station market stiff competition, closed beginners. It almost impossible for non-affiliated persons obtain information on real purchase sale agreements. view this fact, issue developing methodological applied principles estimating cost stations identifying generalizing trends its dynamics relevant. Purpose. purpose article study provisions develop practical recommendations determining Method (methodology). To achieve goal, following methods were used: factor analysis, synthesis, systematization generalization, method causation, system graphical method. Results. paper factors that affect identified, determinants are location, brand, filling stations, storage capacity speed service. substantiated main conditions adequate assessment understanding peculiarities doing business, state industry, prospects forecasts development, as well detailed analysis market. An was carried out, based results level fuel prices, minimum maximum prices different types Ukraine determined. proved approach used evaluation income approach. algorithm calculating has been developed. not possible build cash flow model if there no qualitative forecast expected amount profit, directly affected by past experience entity. Therefore, when evaluating it necessary use data contained financial reporting forms. confirm stability income, useful analyze stable ratios general between turnover (potential gross income) key items, such procurement, staff costs, etc. necessity size share value land plot total substantiated. determined balance falls it. formula ratio given. components costs construction