title: Development of a toolkit for assessing the functional purpose of assets of commercial organizations: theoretical and methodological aspect.
abstract: To objectively determine the role of assets in the business of commercial organizations, to measure their value, it is important to disclose their functional purpose and use the appropriate tools for its evaluation. Goal. The purpose of the study is to substantiate and develop tools for assessing the functional purpose of assets of commercial organizations. In the course of the research, the works of Russian and foreign authors were studied, classified into those who identify assets and financia
journal: Vestnik NSUEM