Transformation of the enterprise cost in conditions of knowledge economics formation

Deep changes in the information society are determined by the growth of the role of knowledge and information as resources, which are characterized by the ability to quickly lose their relevance, inexhaustibility, and in the case of exceptional uniqueness – high cost. The actualization of this trend is due to the emergence of the knowledge economy. The issues of formation, evaluation and management of value of an enterprise are of considerable interest among Ukrainian and foreign researchers. However, a number of aspects need clarification, in particular, the problems of transforming the structure of the market value of a company and new approaches to managing the value of enterprises. The purpose of the article is to substantiate the process of transformation of theoretical approaches and methodological tools for estimating the value of an enterprise under the influence of dynamic changes in the economic environment, taking into account Ukrainian conditions and the development of methodological recommendations for assessing the value of an enterprise. The research is based on the general scientific methods of cognizing economic phenomena and processes, as well as special research methods (economic-mathematical, statistical analysis, expert estimation and forecasting methods). The article examines approaches to the valuation of a company, which are based on two groups of principles – based on factors of production that generate income, and based on market behavior in the context of knowledge economy. Under the influence of the changing external environment, innovative transformations within the enterprise, a significant increase in business activity is necessary. The solution to this problem is impossible without upgrading the methods and mechanisms of this development, changing its priorities, market institutions, relations between subjects of economic activity, the base of resources. Conclusions. The transformation of the value of the enterprise is one of the key factors for improving the efficiency of economic activity, it depends on its stable operation, dynamic development, the position of the enterprise in the market, and other. Under such conditions, in the process of management of value of an enterprise, it is effective to apply a systematic approach, which is subordinated to the general goal of enterprise development and determines the expediency of management decisions depending on the situation that occurs under the influence of the internal and external environment of the enterprise.