Nowadays, among top-level managers, the need has arisen for accounting and valuing assets that do not have a tangible form, but also tangible assets that can benefit the company. Therefore, it is obvious that non-material assets can also significantly affect the value of the company, the growth in the value of securities, the level of investor confidence. The business reputation of the company is its intangible asset, it can have a significant impact on the stability and favorable development of the company if it is properly managed. The article used the tools of complex analysis: compilation, system, statistical, critical and analytical approaches. The result of the study was a comprehensive approach to assessing business reputation. The value of the presented article in practical application is the use of the proposed approach to assessing business reputation for the possibility of increasing the value of the enterprise as a whole in a number of individual cases.