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 Russian Journal of Management AU Sushko, O.P. PY 2026 IS 14 PB Publishing Center RIOR