This article contains the reasoning of the necessity to analyze the value of the shares to optimize decisions’ made by: entity leadership, investors and shareholders. Is very important to know that valuation of shares is the process of knowing the value of company’s shares. Share valuation is done based on quantitative techniques and share value will vary depending on the market demand and supply. The share price of the listed companies which are traded publicly can be known easily. The paper focuses on different methods of calculation value of shares. The paper ends with authors' conclusions liked with the advantages offered by the results analysis of the value of the shares and the influence of those for the attitude of different users in the decision making process.