The article analyzes interrelations between the balance and market cost and the price (capitalization level) of business on different phases of business cycle. The purpose of analysis is to determine the status of these relationships in the modern economic conditions in Russia, definition of significant impact on business cost for forecasting and decision-making management in tasks of company's capitalization. The authors present the results by one-factorial models for determination of interdependence of the price and cost according to 240 enterprises in 2007, 2008, 2011.
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