In the modern world, the terms enterprise value and valuation are of great importance. Knowledge about how much an enterprise is worth is of fundamental importance for both the owner of that company and investors when negotiating the price of an enterprise at the time of conducting a commercial transaction. The article presents the goals of the company’s valuation and characteristic stages of the company’s life at which such valuation is necessary. The article classifies the methods of enterprise valuation used today. On this basis, the valuation methodology is presented according to the MDI-R concept (Assets, Income, Intellectual Capital-Market), which in a broad spectrum measures the effectiveness of the company’s operations and, in accordance with the current features of good valuation, aims to determine the fair value of the company. The purpose of the article is to demonstrate the need to improve the code of conduct and valuation standards. As part of the implementation of the objective, multi-faceted and complex valuation issues are presented, as well as factors that may distort the determination of fair value. The methodology of the study is based on inferences about the methodology of business valuation, and verification is based on practical examples, by which a hypothesis on the existence of critical elements of valuation is verified that allows the use of broad subjectivity in estimating the value of assets. At the same time, the factors that determine the possibility of the existence of too wide a subjectivity in estimating assets, which is in contradiction with the features of good valuation, are presented. The attempt is made to draw attention to the threats arising from modern business valuation methodologies and their challenges in the future. Additionally, this article offers the authors’ proposed hybrid method MDI-R, which draws from existing solutions to improve their functionality and applicability.

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Road freight transport involves many adversities, along with the growing effect of carbon dioxide transmitted by vehicles on the natural environment, greenhouse gas emissions, or extensive energy use. Within the smart mobility concept, the acknowledged management of enterprises’ relationships with customers within their service is profoundly determined by the deployment of compelling Intelligent Transportation Systems (ITSs) applications in forming united cooperation with the customers. The paper proposes selected ITS applications as an advancement of logistics customer service in road freight transport enterprises that is divided into a group of six applications which are critical within the area of vehicle support, improving the energy efficiency of transport and reducing the negative impact of transport on the natural environment, reducing transport time but increasing connectivity and comfort, as well as a group of ten different applications chosen as crucial for general management support and increasing accessibility, cohesiveness, and control in management processes in road freight transport enterprises. The study also presents the effect of ITS applications on logistics customer service as dependent on an alignment between the group of ITS applications and logistics resources of road freight transport enterprises. The model proposed in the paper was analyzed based on the survey data obtained from 164 road freight transport enterprises in Poland.

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