This article is based on the results of all‐Russian survey conducted by the Laboratory of the Future Theater of GITIS. During this survey more than seven thousand spectators were interviewed in theaters of various regions of the country. The theaters included in this sample are both theaters with long history and classical repertoires, as well as modern and non‐state theaters that prefer experimental forms of art. The article provides a brief overview of approaches to studying the theater audience developed by leading Soviet and Russian sociologists (theater researchers). It also gives a socio‐demographic portrait of a modern audience. In this research with the help of statistical analysis were identified the individual motives and practices of theater viewers. The active audience that visit theater every month is cosidered separately. One paragraph gives sources of information about theater events, as well as audience inter‐ net practices. It can be interesting for the theater managers and marketers. The article uses qualitative discourse analysis of respondents' answers to describe the audi‐ ence’s expectations of what the Russian theater will be in the future.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.