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The article discusses the methodological principles of choosing a valuation method based on the classification of valuation objects from management accounting positions. The main methods of valuation are discussed, their characteristics are described, priority methods of valuation of assets are considered, taking into account the specificity of the objects to be evaluated. It has been determined that in modern conditions management accounting, due to its inherent flexibility, is able to offer fundamentally new methods of valuation of the assets of the enterprise. The article proposes an algorithm for choosing fair value measurement methods for the purpose of management accounting. This algorithm gives grounds to make the valuation process systematic, when different valuation methods can be used in combination, when it comes to solving problems of shareholding, privatization, acquisition of an asset for commercial use, bankruptcy.