| Summary: | The article is devoted to the study of the problems of the formation of the organizational and economic mechanism for assessing property objects of railway transport enterprises in modern conditions of development of the domestic economy. It is proposed to adhere to such basic principles when assessing the property of railway transport enterprises: utility, supply and demand, substitution, expectation, marginal contribution performance, most efficient use, additional effect, multiple approaches and diversity. The methodological approaches and property valuation methods used in the valuation of property of railway transport enterprises are analyzed in detail. It has been established that the organizational and economic mechanism for assessing property objects of railway transport in order to form the authorized capital of JSC “Ukrainian railways” includes a set of organizational and economic elements that generally provide a complete algorithm for the implementation of the organizational and economic mechanism for evaluating property objects of the joint stock company “Ukrainian railways” and consists of the following blocks: information support, organizational support and calculation and methodological support. The study of the organizational and economic mechanism for evaluating the property of railway transport enterprises from the perspective of an integrated approach allows us to present it as an integrated system, which is formed from a combination of interconnected elements. In addition, an algorithm for the implementation of the organizational and economic mechanism for assessing property objects with the aim of forming the authorized capital of the company is proposed.
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