It is carried out in almost all companies. Most employees hate it, and managers consider it useless. Helen Edwards talks about the latest research into the effectiveness of annual staff reviews and how many leading companies are looking to replace them.

In 2012, Adobe became one of the first major companies to eliminate annual performance reviews. In the chapter Ditch Performance Appraisals (“Forget about employee evaluation”) from his new book Under New Management: The Unexpected Truths about Leading Great Organizations(“The New Style of Management: Surprising Facts About Managing Great Organizations”), educator and psychologist David Burkus explains how, while redefining personnel policy Adobe was also changing its business model. Internet technologies have made it possible to distribute installation packages through the cloud via subscriptions, instead of selling them on discs in brick-and-mortar stores. Burkus compares this progressive approach to software development to HR practices. “Adobe customers wanted more real-time interaction—so why not do the same with employees?” He describes how Donna Morris, senior vice president of human resources, completely overhauled the performance appraisal process, replacing annual evaluations with more frequent and less formal conversations focusing on three Cs: expectations, feedback, growth and development. Other companies, including Microsoft, which was a strong proponent of forced rankings until 2013, have also replaced annual performance reviews with more frequent meetings between managers and employees to provide feedback and encourage teamwork.

Burkus explains his dislike of certifications from a psychological point of view. He identifies three types of attitudes related to work efficiency and the employee's ability to improve efficiency.

• Learning Orientation: these employees believe that performance is variable and can be improved.
• Ability Demonstration Focus: these people believe that job performance reflects their skills and abilities.
• Focus on avoiding assessments: these people try to avoid situations in which they are judged.

The study found that even those who believe in their ability to improve do not respond well to criticism and find it demoralizing. And what could be more frustrating for employees than their year of service expressed in just one evaluation. Meetings where grades are announced are often not conducive to any productive discussion. Equally important is how the employee himself perceives his assessment. What appears to be praise to a manager (for example, “meets expectations”) may disappoint an employee who was hoping for more.

In his article The Performance Management Revolution(“The Performance Management Revolution”) (Harvard Business Review, October 2016) Peter Cappelli and Anna Tavis also wonder if there is more effective ways manage performance quality and support desired behavior than performance appraisals. They approve: “Annual performance appraisals based on financial rewards or penalties for year-end performance focus on accountability for the past at the expense of improvement. current indicators and future development." According to them, there are three reasons why a third of US companies have switched from annual certification to frequent informal meetings between managers and employees and why only 12% of US companies, according to a survey conducted by Deloitte in 2015, do not intend to change their evaluation system. These are the reasons.

• Return to personnel development: competition is forcing companies to focus on training opportunities that help them attract and retain employees. This is especially true for firms providing consulting and other professional services, where timely feedback better supports staff learning and development.
• Need for flexibility: the practice of setting goals for the year ahead loses its relevance in times of rapid change. Projects are short-term in nature and subject to change. Even General Electric has already replaced forced ranking "points of interaction", in which managers and staff consider two fundamental questions over and over again: “Which of my actions should I continue?” “Which of my actions need to be changed?”
• The importance of teamwork: the emphasis on collaboration (rather than individual responsibility) promotes teamwork. In such a climate it is easier to innovate. This is also important for retailers like Gap, with their carefully organized customer service systems that require coordinated work between operations and back-office departments.

And while systems tied to natural work cycles often provide more value to both managers and employees, they are not a panacea for all performance issues, caution Kappeli and Tavis. HR departments may be resistant to changing formats because many established HR practices depend on employee evaluations. This includes the eternal problems of rewarding results, not identifying enough efficient workers and avoiding legal problems. However, Cappelli and Tavis believe: “So many companies would not abandon the employee performance appraisal format if there were no serious problems with it.”

In another study, Cappelli examines the extent to which employee performance reviews help determine the quality of future performance. In an interview about his findings published in the magazine Knowledge@Wharton entitled An Imperfect Test: The Problem with Job Performance Appraisals("The Imperfect Metric: The Disadvantages of Performance Measurement"), he questions the correlation between past and future performance: “Let’s say we know all the ratings that your company’s employees received during the year. How accurately can we predict or explain next year's results? If effective employees are always effective, and vice versa, we will be able to explain 100% of your results, because the results are next year will be identical to the results for this one.” In fact, only 27% of such predictions turn out to be correct. Cappelli argues that, given the subjectivity of assessment, changing circumstances and new challenges, the predictive capabilities of performance appraisals are much more modest than managers and HR people would like to believe. Companies that practice forced ranking often fire the 10% of employees who are found to be less effective based solely on annual data. However, based on this assessment, it is impossible to predict how these people would perform in the next year or whether they would again be at the bottom of the list.

Further discussion on the relationship between performance evaluation and employee contribution is offered by Boris Evenstein, Brian Hancock and Asmus Komm in their article for McKinsey Quarterly entitled Ahead of the Curve: the Future of Performance Management(“One step ahead: prospects for the development of performance management methods”). Just as sports teams always have a few standout players, every company has a group of employees who contribute more than others. These people need to be celebrated and encouraged. But this does not mean that it is necessary to rank all personnel: “Nowadays, many companies find it useless to understand the smallest nuances of the work of the majority of employees who work well, but are not among the few “stars”. It's important to identify your top and bottom performers, but annual bell curve-based evaluation rituals won't help develop your workforce as a whole. By eliminating this bureaucracy and the behavior that comes with it, companies can focus on how to achieve best results from more employees." The authors argue that individual conversations with an employee about his future, his development and ability to improve are a more rational use of the company's time.

Continuing the theme of the importance of frequent and timely feedback, we want to remind you about the possibility of collecting data in real time. By collecting data using special applications, a company can obtain more accurate, objective and meaningful information. For example, General Electric uses the PD@GE tracking tool to help employees and managers track performance requirements throughout the year by providing quick feedback.

Ditch Performance Appraisals
Chapter from the book: Under New Management: The Unexpected Truths about Leading Great Organizations
David Burkus
Macmillan, 2016

The Performance Management Revolution
Peter Cappelli and Anna Tavis
Harvard Business Review, October 2016

An Imperfect Test: The Problem with Job Performance Appraisals
Peter Cappelli and Martin Conyon
Knowledge at Wharton, May 2016

Ahead of the Curve: the Future of Performance Management
Boris Evenstein, Brian Hancock and Asmus Comm
McKinsey Quarterly, May 2016

The success of an organization, as is known, depends on the quality of work and the involvement of staff. It is important for Baltika to preserve leadership positions in the Russian brewing industry, therefore, to the issue of assessment professional qualities The company takes the skills and achievements of its employees very carefully.

Baltika has been working in the brewing industry since 1990. In 2006 it merged with the companies Vena, Pikra and Yarpivo, and in 2008 it became part of the Carlsberg group of companies. It has breweries in ten regions of Russia and Azerbaijan. The number of personnel is more than 12 thousand employees.

Annual performance evaluation

After the merger of Baltika with the companies Yarpivo, Vena and Pikra, the management did a lot of work aimed at creating uniform standards, including in the field of interaction with personnel. For example, in 2006, an annual performance appraisal (APE) was introduced, mandatory for all employees.

HR managers at Baltika developed the EDP concept independently (without involving consultants), focusing on international developments and the successful experience of large Western and Russian companies. The event is an individual conversation between an employee and his immediate superior, during which the subordinate’s achievements over the past year are discussed, the level of development of his competencies is determined, and tasks are set for the next period. Following the meeting, the manager and employee jointly fill out one of two evaluation forms - full or shortened. The first version of the form includes sections:
general information;
performance evaluation;
competency assessment and training planning;
employee development in the company;
setting goals for the next year;
general comments.

The short form includes the following evaluation criteria:
professionalism;
initiative and interest;
discipline and appearance;
diligence;
responsibility and quality;
teamwork and mutual assistance.

The EDI in a shortened format is carried out by employees performing simple functions at the enterprise: cleaners, drivers, loaders, security guards, mechanics, technicians, etc. For others, the EDI in full format is required.

Corporate materials on the EDI* describe in detail the rules for assessing the competencies and performance of an employee for the year, as well as the procedure for filling out the form:
corporate model competencies with positive and negative indicators;
competency rating scale with decoding of values ​​(“unacceptable”, “needs development”, “effective”, “exceeds requirements”);
principles for assessing the achievement of quantitative and qualitative goals, formulas for calculating the achievement of quantitative goals.

However, the most important component of the EDI is not filling out the evaluation form, but an open dialogue between the boss and the subordinate. When issuing a particular assessment for a specific competency, the manager must back it up with examples of work situations, projects or assignments that the employee coped with or failed to cope with. The boss evaluates the activities of his subordinate based on the results achieved by him for each assigned task, the deadlines and the percentage of its completion**. The employee has the opportunity to verbally offer his own version of the assessment of competencies or performance results, supporting it concrete examples and facts. This approach ensures both a constructive exchange of opinions, allows the employee to receive “live” feedback from superiors and makes the assessment result as objective as possible.

The assessment form completed following the conversation is agreed upon by all parties interested in the assessment, including the senior manager and the functional manager (if there is one). Next, it goes to the personnel directorate, where its correctness and completeness are checked.

The final stage of the EDU is the formation in the Corporate training center training plans for employees and functional departments in accordance with the areas of employee development identified as a result of the analysis of assessment forms, as well as the needs of the company and its budget.

It is important to note that not all staff skills and abilities are improved through training and educational programs. For example, in order to develop a competency such as “initiative,” a Baltika employee may be included in a working project group, where his active participation will be required. Another option is to build a leader who is interested in professional growth of his subordinate and increasing the efficiency of his work, such interaction with him in which the employee’s initiative is encouraged, and he himself understands that proactive behavior is expected of him.

The material result of an annual performance assessment for an employee can be an increase in salary and a bonus. The size of the latter for those who undergo the EDU in a shortened format depends on the assessment according to the criteria listed above. For those who go through the full procedure, the salary increase is based on an assessment of competencies, and the annual bonus depends on the final percentage of tasks completed, personal performance results and the performance of the company as a whole.

The main objectives of the EDI are therefore to identify strengths employee and areas for his development, in setting goals for the next year, providing feedback from the manager and conducting an open dialogue between the boss and the subordinate. Such annual monitoring is an excellent basis for employee development in business priority areas.

The review of personnel performance, including by competencies, for the past 2008 was Baltika's third. He confirmed that every time managers take more and more responsibility in assessing their subordinates. This trend is quite natural: the more carefully and objectively managers evaluate the activities of their staff, the more carefully they think about tasks for employees for the next year, and the more significantly the efficiency of employees and the company as a whole increases.

Assessment and Development Center

Currently, tens of thousands of foreign and large Russian companies use assessment centers as a tool for comprehensive personnel assessment. In the Baltika company this is the Center for Assessment and Development (ADC), and the main meaning of the name lies precisely in the word “development”, since final goal procedures - not giving grades, but identifying areas for further improvement of the employee.

The essence of the COR is that during role-playing games in which employees take part, the level of development of certain corporate competencies in them is determined through specific behavioral manifestations (see Appendix). One such game lasts from 20 minutes to 1.5 hours, and in general the COR takes from 4 hours to a whole working day. Under role-playing games This means a series of exercises, simulations, cases, within which situations are created that are close to real ones, where employees are given a specific task. For example, during a group discussion (one of the exercises used in the Center), come to a common decision (distribute the bonus fund, develop a strategy for promoting the product on the market, etc.). By completing it, players have the opportunity to demonstrate the full range of their abilities and skills. By observing the participants, you can see how well each of them works in a team, listens to others, to what extent they are leaders, and whether they know how to influence.

All details of “game” behavior are recorded by a group of specially trained observers, which include not only employees of the holding’s personnel department, but also functional managers. At the end of the exercises, each participant is given marks, which are discussed and agreed upon with all observers during the so-called integral session. It is important that only visible behavior is assessed, without assumptions and speculation.

As you know, a person in similar situations demonstrates the same characteristic course of action. These features, identified during the COR, with a high degree of probability (65-70%) can manifest themselves in real working situations, therefore, at the moment, the Assessment and Development Center is the most accurate method for predicting the behavior of personnel and the effectiveness of their work in a particular project , reducing possible risks. In essence, this is the same diagnostics, thanks to which an employee finds out (or is once again convinced) which skills and qualities are especially strong, and which competencies need to be “pulled up” to increase their leadership potential and develop existing abilities. In addition, a participant in a business game has a unique opportunity to gain experience in situations that he has not yet encountered in ordinary life. At the same time, analyzing your strengths and identifying hidden resources allows you to develop an effective strategy for further development and, having implemented it, conquer new professional and career heights. Thus, business games help employees not to be afraid of possible difficulties and tune in to constructive, fruitful activities.

At Baltika, CERs are held regularly:
to identify employees who need further promotion to precisely those positions where they will be most effective (most often such candidates are found in the sales service);
during internal competitions for vacant positions, as well as as part of a career planning program for promising employees.

The company's HR Directorate considers the Center to be the most effective method assessment, since it allows you to obtain reliable information about the level of development of competencies and potential of the employee. Considering that one of the company’s important goals is to increase intellectual capital, the large time, financial, and organizational costs of conducting an assessment are fully justified.

Unlike EDI, the main task of which is to evaluate a subordinate by a manager based on daily work results, COR is an assessment of competencies (most often managerial) in order to select applicants for promotion and plan their careers, development and training.

As an example of a center, let us consider the experience of a “mass” employee assessment in 2008. It was carried out among leading production specialists and managers of most of Baltika’s regional divisions. The employees involved in the Center were participants in the Perspective succession planning program. The main purpose of conducting a series of assessment and development centers was to identify the strengths of successor candidates* for key positions, as well as areas in which they need to improve in the coming years. Working on “weak points” should ensure that candidates develop competencies to the level required for higher positions.

Example

In the case “Conversation with a difficult subordinate,” the role of such was played by a personnel service employee, and each candidate successor acted as a manager. The goal of the COR participant was to resolve a difficult problem with an employee. During the game, management competencies were assessed (leadership, development of subordinates, ability to set tasks, motivate, etc.), and it became clear what qualities the candidate needed to improve.

Carrying out large quantity COR, on the one hand, turned out to be a complex, lengthy and labor-intensive process, and on the other, very effective precisely because of its scale. For example, combining the resources of individual branches within the framework of the Perspective project and jointly conducting Assessment Centers saved the time and effort of Baltika’s HR specialists.

In 2008, the HR Directorate managed to carry out a fairly complete analysis of the level of development of corporate competencies among current and future managers production units in each of the branches and in the company as a whole. This practice helped branch managers and HR specialists get to know their employees better. Each of the participants of the Center received feedback, a detailed report on personal results, as well as individual plan development, which he compiled together with his immediate superior.

The work carried out allowed us to identify a number of general trends. For example, it turned out that managers of production departments have the most developed competencies in “task management” and “influence.” And such as “management of subordinates” and “development of subordinates” require additional efforts from the majority of participants in the Perspective program - training, self-education, changing the model of managerial behavior.

Communication about the assessment

To inform employees about the goals, objectives, procedures and evaluation schedule at Baltika, the following tools are used:

1. Corporate monthly newspaper “My BALTIKA”, which covers the main events taking place in the company. In addition, each branch releases a regional app every quarter to keep employees up to date with local news. The newspaper publishes articles about what changes in the field of assessment have occurred in this year, how this or that assessment event went, etc.

1. Internal corporate portal "Dialogue", which is the official information system"Baltika". It acts as a source of exclusive information for employees, a single center for access to applications and databases, a platform for communication, as well as a tool for receiving and providing feedback on internal issues. Through the portal's corporate forum, any employee can ask questions to the company's top managers. Posted on the portal electronic documents according to the EDU (evaluation forms and instructions for filling them out, regulations for the procedure, a list of positions subject to the EDU in an abbreviated form, etc.).

3. Quarterly meetings between employees and Baltika management. They discuss the latest news and changes in the company; employees from different regions can ask top managers questions in real time, including questions about evaluation.

4. Information stands where the digest is promptly posted latest news organizations. They contain information about what period of the current year the EDI is planned, what dates the trainings are scheduled for, etc.

How are final grades for the year determined? This issue worries not only the schoolchildren themselves, but also their parents. Let's talk about those regulatory documents, which Russian teachers use in their work.

Local acts

In every educational institution its own Regulations are adopted, according to which final grades are set for the year and for the quarter. It contains detailed instructions, which teachers use in their work.

Besides general regulations, there are also special additions and explanations for which final grades for the year are given in primary school, middle level, at the senior stage of education.

The instructions are mandatory for all teachers who teach a particular academic discipline.

Marks are given for the quarter from the second half of the year in grade 2 to grade 9 inclusive. Assessment of schoolchildren at the senior level (grades 10-11) is carried out only by half-year.

Current assessment

How are grades assigned for the year by half-year? Let us consider in detail the algorithm of the teacher’s actions.

In the process of conducting a training session, the teacher checks the knowledge and skills of his students, exposes them to electronic journal current marks.

For each type of work: oral history, written test, practical experiments, defense of abstracts, a separate column is provided in the electronic diary. Weekly monitoring of current grades is carried out by the class teacher and parents of students. The final grades for the year should not be affected by the behavior of children during classes and extracurricular activities.

Half-year assessment

The grades that a teacher gives to high school students in their subject must be reasonable and timely. During the reporting period, the child must receive at least three grades for disciplines taught once a week, and at least five for subjects where the teaching load is 2 hours a week.

Approximately two weeks before the end of the semester, the teacher brings information about preliminary grades to class teacher. Marks are given according to the deadlines specified in the school order drawn up by the head of the educational institution.

After introduction electronic diary, the teacher no longer needs to look for the arithmetic average by summing up all the student’s grades and then dividing the resulting figure by the number of grades. Russian schools have begun to use an electronic journal in which these actions are performed automatically. Depending on which answer option was marked, it has a different effect on the total score. For example, if you receive an unsatisfactory grade for the final test The average weighted score for the half-year is automatically reduced. And the student will not be able to count on getting an “excellent” rating.

How is a grade given for the year if a controversial grade is obtained based on the results of two half-years? This issue is explained in detail in the new educational standards.

If after carrying out mathematical operations the mark is “3.4”, then in this case the teacher gives “satisfactory”. Upon receiving a score of “3.6” the child receives a “good” mark. The Federal State Educational Standard indicates that grades are rounded towards the student, regardless of the level of education.

Year marks

Let's try to find out how the school grade is given for the year. For primary and secondary schoolchildren, quarter marks are used, which are taken into account when calculating the annual mark. In high school, grades for half a year are taken into account, and on their basis, the final result is obtained by calculating the arithmetic average.

If the result is a non-integer number, then the grade for the year is given in favor of the student. If controversial situations arise, all control and verification work is taken into account. Parents have the right to express their disagreement in writing with the mark given to their child. In this case, in the educational institution, by order of the director, a special commission, which checks the correctness of the teacher’s actions.

If the teacher has complied with all the requirements of the instructions adopted in this educational institution, parents receive a motivated written response, and the finished grade does not change. If the commission identifies violations when assigning a grade, it is adjusted, and the student’s parents or legal representatives are also notified.

Final grades

In addition to quarterly and semi-annual grades, final grades are also given in graduating classes. What should you consider? If a child does not choose a final assessment in the ninth grade in the 11th grade) in a given academic discipline, the final mark duplicates the annual assessment.

When displaying the final result for the children who took the exam in the subject, the score obtained is summed up with the annual score, and the arithmetic average is displayed. How are grades for the year, as well as marks in the certificate, correctly assigned?

If the resulting number is not a whole number, rounding is carried out in favor of the student.

IN controversial situations an oral or written assessment of the quality of the student’s knowledge in the subject that has become the subject of conflict is assigned. The decision of the educational commission is drawn up in the form of a special protocol and is final.

Grading system

Many parents struggle to understand how grades are assigned throughout the year. Grade 2 involves assessment only from the second half of the year. Mastering academic disciplines is accompanied by intermediate control and final certifications.

The intermediate test of knowledge is a separate element of assessing the achievements of schoolchildren; it is not related to current academic performance.

Current control is a systematic check of schoolchildren's educational achievements. The teacher uses it during teaching educational activities according to thematic planning.

The main purpose of such a knowledge test is to monitor the level of educational achievements of schoolchildren, which are provided for by the program for a given academic discipline, and to analyze the compliance of the results with standards educational standards, students' implementation of self-assessment. Based on the results obtained, the teacher plans to adjust knowledge and skills and builds individual development trajectories for each student.

The results of current monitoring are recorded on a five-point scale. In some educational institutions a decision is made to evaluate current knowledge in the form of “pass” or “fail”.

Individual training

Recently, the number of schoolchildren who study in individual programs. The recording of their universal learning skills is carried out in full accordance with curriculum designed for a specific child. If a student has serious health problems, inclusive education is organized for him. For example, using Skype, a teacher communicates with a child, conducts training sessions for him, and checks his homework.

The teacher has the right to think through own version grades for current control, but final grades are given according to the same rules as for other schoolchildren. In case of disputed grades for a quarter, half-year or year, it is determined between all grades, and the final grade is set in favor of the child.

Important points

In the first grades of Russian schools, according to the new federal standards, grade-free education is used.

When conducting optional and elective courses at the middle and senior levels, a credit system is chosen.

The assessment option is indicated in the course program and brought to the attention of schoolchildren and their parents. It is also pre-approved by the pedagogical council.

If academic discipline does not have a special manual, then the teacher can offer creative tasks to the children as a test work. This system is suitable for subjects and courses where it is difficult to express the result of learning using a classic five-point scale.

Finally

Despite the innovative transformations that have affected Russian education over the past last years, the assessment system is still an effective tool in the work of teachers. During the lesson, the teacher conducts a frontal, individual survey, and puts marks in an electronic journal.

In case of test test work Initially, all schoolchildren are informed of the criteria by which the “credit” will be awarded. In addition, students may be given test questions, the correct answers to which will entitle them to receive “credit” for the course being assessed.

Currently, there is a heated debate between supporters and opponents of the five-point system for assessing the educational achievements of schoolchildren. Some teachers propose completely abandoning the assessment system in high school, replacing it with test tasks. Despite such tempting offers, Russian education still uses a five-point option for assessing the educational achievements of schoolchildren.

Annual assessment

Annual assessment carried out to determine the coefficient of change market value all assets included in the property complex. This adjustment is caused by temporary factors, market conditions and competition - but, in addition, this procedure is also carried out with the aim of optimizing taxation, in order to adopt more accurate and reasonable management decisions, to account for depreciation.

The company "Active Business Consulting" offers you annual assessment- a procedure that will allow you to accurately determine the current market value of your assets and accurately calculate price change factors. Experts work to provide only reliable information - you get the opportunities with which you can cut costs, reduce expenses and achieve more overall by making decisions based on current data. On the other hand, we are focused on long-term cooperation - and we offer convenient conditions carrying out annual assessment.

What do we mean by annual assessment?

Annual assessment carried out by indexation or direct recalculation relative to documented average market prices. Direct recalculation is more accurate, since it fully reflects the situation on the market and gives an idea of ​​its tendencies to change. Also, if it is necessary to conduct a more in-depth analysis of the elements that make up the property complex, the experts of the Active Business Consulting company use an integrated approach.

If the initial cost of elements of the property complex changes towards additional valuation, the amount of accumulated depreciation will invariably increase. Consequently, there will be an increase in depreciation charges. This is the essence annual assessment, since in order to optimize taxation and make the right decisions it is necessary to constantly reduce the book value reflected in financial statements, to actual market value. Indicators that were obtained as a result annual assessment, are taken into account when developing financial statements at the beginning of the year.

Annual assessment is the basis of investment activity, since it is also used to attract additional funds. For this purpose, the normalization of investment processes is carried out - a procedure that optimizes the structure of investments.

Carrying out annual assessment is associated with an overvaluation of elements of the property complex (when the initial value of assets increases), or with undervaluation (when the initial value of assets decreases). The difference as a result of the revaluation is included in the additional capital of the enterprise, but the previously accrued depreciation amounts are adjusted by means of a coefficient (the ratio of the market value of assets to the book value).

The annual assessment includes an examination of the following assets:

Real estate;

Cars and equipment;

Vehicles;

Production equipment and tools;

Reserve elements of the property complex, as well as elements that are prepared for write-off.

Objectives of the annual assessment:

Attracting investments, including to determine the value of collateral for lending;

Sales of individual elements of the property complex;

Planning to increase the fixed capital of the enterprise;

Smooth and fair implementation of restructuring;

Analysis financial condition enterprises.

One of the main goals annual assessment is to reduce the book value to the market value - this optimizes taxation by achieving the optimal ratio of income and property taxes. For businesses that are experiencing difficult times better times, annual assessment is an attractive means of reducing the tax rate on enterprise assets by reducing the cost of elements of the property complex. Conversely, enterprises that are quite profitable and profitable can significantly reduce income taxation due to increased depreciation charges - but only if after annual assessment the cost of elements of the property complex will increase.

Annual Assessment Methodology

Most relevant for tasks annual assessment are the cost and comparative approaches. The Active Business Consulting company calculates the full replacement cost of the elements of the property complex based on similar objects presented on the market, at market prices and tariffs, including calculation of the costs of construction, transportation and installation of objects, and wages for builders.

The company "Active Business Consultations" offers favorable conditions implement annual assessment enterprises - we work closely with your staff and short time We will adjust the cost. It should be taken into account that annual assessment is not in the usual way cost recalculation is a process during which our experts can also perform various services for inventory, display order accounting, development of optimal tax and financial models. With us, your company will discover new ways to improve and eliminate unnecessary costs!

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