A value-based approach to evaluating the effectiveness of a company's financial management

In conditions of high competition and complexity of economic processes, the problem of evaluating the company's performance factors becomes urgent, which explains the interest in the value-oriented approach, which has been most common in recent decades in financial management. The article examines the content of this approach from the perspective of its broader interpretation: the potential for increasing the value of the company can be found in the strategy of meeting the needs of all parties interested in its development, and also presents the author's vision of the financial management model within the framework of a value-based approach – a system of value- based assessment of the effectiveness of financial management of the company.