TY JOUR TI Comprehensive business value assessment for machine-building enterprises using the example of KAMAZ PJSC KW business valuation KW discounted cash flows KW WACC KW multipliers KW company value KW KAMAZ KW revenue approach KW comparative approach KW cost approach KW cost management JO Journal of Applied Research AU Sushko, O.P. PY 2026 IS PB ITBO University