From a practical point of view, one of the objects of valuation activity is the enterprise. Although the enterprise is not included in the list of objects of assessment in terms of theory and legislation, in practice there is a different situation. In fact, this is an approach from a scientific and practical point of view. Because the enterprise unites all objects of assessment. In other words, as a property complex, it consists of land and other real estate, machinery and equipment, intangible assets, etc. Although this is physically or technically the case, it does not meet the requirements of the evaluation procedure. The history of the creation and development of valuation activities in our republic covers a short period. During this period, important work has been done in the direction of the formation of a scientific, methodological, practical and legislative base for the corresponding type of activity. However, this process mainly covered the scope of determining the value of real estate. Keywords: enterprise, resource potential, digitalization, human resources.