STATISTICAL ANALYSIS TOOLS IN THE BUSINESS VALUATION SYSTEM
Abstract
The article is devoted to substantiating the theoretical and applied aspects of using statistical analysis tools in the business valuation system in the context of a transitional economy, growing uncertainty, and global challenges. The paper considers business value as an integral indicator of a company's performance, reflecting its ability to generate long-term value for various stakeholder groups – shareholders, employees, customers, the state, and society as a whole. It systematizes modern methodological approaches to assessing the effectiveness of business value management and emphasizes the need to strengthen the role of statistical tools as an analytical basis for strategic management decisions. The article systematizes modern methodological approaches to assessing the effectiveness of business value management, with particular attention paid to the DuPont methodology. It is argued that its integration with statistical tools allows not only to detail the structure of the return on equity (ROE) indicator, but also to carry out a comprehensive quantitative assessment of influencing factors. The author proposes an algorithm for applying statistical methods within the DuPont model, which includes: calculating ROE determinants, analyzing their dynamics, applying correlation and regression analysis to identify dependencies between key indicators, and using factor and variation analysis to assess the stability of indicators over time. The proposed methodology was tested on the example of PJSC “VF Ukraine” based on financial statements for 2020–2024. The results of the study confirmed the high effectiveness of statistical analysis as a tool for analytical support of the business valuation process. It has been proven that such analytics allows for the formation of sound management decisions aimed at increasing profitability, strengthening financial stability, and strategic growth of the enterprise's value. The results obtained can be used in practice by appraisers, financial analysts, and managers in the process of developing strategies for sustainable business development.
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