Subject. Currently, there is an increasing need to determine the market value of organizations. Machine-building enterprises have a number of special features that must be taken into account when evaluating the business. Objectives. The focus is on developing certain provisions of methodology and practice for evaluating engineering organizations, namely, the assessment of additional risk of inventory items’ marketability when calculating the discount rate. Methods. The study employs the dialectical method of cognition, the systems approach, economic and analytical research methods. Results. I analyzed the specifics of marketability of inventory items of engineering enterprises and risks related thereto. The paper offers a three-level classification of stock and its risk identification, taking into account the criteria for dividing the stock by purpose, liquidity, and inventory carrying costs in accordance with the included scale. Based on the classification, I developed recommendations for determining the discount rate when evaluating engineering organizations, aimed at additional risk assessment. Conclusions. Evaluation procedures within the framework of traditional approaches and methods applied to machine-building enterprises disregard the risks that are specific to this type of economic activity. The proposed methodology for calculating the discount rate for these organizations is tailored to the specifics of their operation.
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