摘要：The authors present a methodology for using financial indicators to assess the value of companies. The article is dedicated to a comprehensive research of EBITDA. As a research objective, the authors identified an attempt to solve the problem of companies’comparability with identical proportions of financial results, the possibility of identifying the most financially stable companies. Based on the analysis of various interpretations, applying of this indicator in different directions is considered. As a component of various coefficients that characterize the company’s financial stability, it’s recommended to use the EBITDA indicator. The behooves and opportunities that open up when using it are revealed. The research shows to the need to apply this indicator, because this coefficient is able to more fully reveal the stability of the company, by increasing the amount of real profit, the amount of which is limited due to the presence of a large share of non-cash expenses in companies. In the process of research, such general scientific methods as monitoring, comparison, description, systematic and analytical approach, comparative analysis, scientific abstraction, expert assessment, analysis of reasons and consequences were used.
