International Scientific Journals
of Scientific Technical Union of Mechanical Engineering "Industry 4.0"

Synergistic value is a special value that also includes additional elements of value created by the amalgamation of two or more assets along the value chain. In addition, the synergistic value indicates the value of the combined interest of its participants and is greater than the total value of the individual assets evaluated. The purpose of this article is to analyze the situation of a number of companies generating this part of the synergistic effect. This innovative approach is based on a revenue approach and incremental cash flows are generated. The way in which the value of the synergistic effect is derived is of particular importance for all stakeholders, with the applicable
methods being: Cost method and revenue method.

Upon commissioning – tangible and intangible fixed assets are recorded in the inventory inventories, which includes the cost of transport and bringing the assets to normal operation in an operating environment (including installation, test, calibration, etc.). This process is strictly regulated, both normative and factual. After the asset is released, its amortization or accrual of depreciation charges begins. During the depreciation period, wastage is recorded, but no account is taken of innovation aging. This reporting has the side effects of rapid technical developments in communications and information technology. This article attempts to provide a methodological explanation for this manifestation and to find an approach for determining the magnitude of scattering or value-estimation of the dynamic asset environment.