The article explores the process of development the evaluation of market value of the enterprise in the system of accounting and analytical support. The purpose of our research is to determine the methodology for evaluation the enterprise value that provides a reliable and reasonable calculation of indicators enterprise value based on the data of the accounting system. A hypothesis was formulated, which later on received a confirmation. A comparative analysis of the characteristic features the

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... pplication of different evaluation approaches of the enterprise (income, cost, market) was carried out. The authors determined that the formation of the market value of the enterprise should be carried out in the system of accounting and analytical support of the enterprise and determined by the indicator of net assets, which should be adjusted to the predicted level of profitability taking into account alternative risk-free investments and the risks level of the enterprise. The proposed concept for determining the market value of the enterprise provides a reliable and reasoned calculation of value indicators based on the data of the accounting system for both profitable and unprofitable enterprises.