The ambiguity of statements may result in a wrong understanding of their content and incorrect decisions made on their basis. The Polish language uses a number of terms of ambiguous meaning, which determine the level of complication in interpreting and assessing the conveyed content. One of the notions included in this category is „value” – a term commonly used in everyday life, as well as extremely widely in the sphere of enterprise science. The dimension of capturing the value creates the essence of this term, constituting the basis of reference in the mechanisms of its determination. The above assumes particular significance in economic processes, where the process of valuation (pricing) arises directly from the essence of the object of ...