Some specific features of a business cost estimation by the method cash value added (<i>CVA</i>)
The article presents the main results of scientifically-research work to analyze the methodology of a business cost estimation by the method of the cash value added (CVA). The research considers not only the methodology, but also pluses and shortcomings associated with the method application. It should be noted here that the necessity of the approach application is caused by the growing complexity and modern oil and gas business in Russia. Cash value added is an alternated economic value added (EVA), where the net operational monetary flow is used instead of profit. Well, CVA neglects the problem of fictitious accounting expenditure - amortization. But then there appears one of the main problems - how to connect a company’s monetary flow to its real financial state in order not to get the soap-bubble effect.