scholarly journals METHODOLOGICAL ASPECTS OF EVALUATION OF COMMERCIAL PREMISES LOCATED IN THE ARCHITECTURAL MONUMENT BUILDING

2019 ◽  
pp. 78-84
Author(s):  
Iuliia Kalynichenko ◽  
Diana Nazarian

The components of value are determined. The ranking of factors, which influence the cost of buildings the monuments of architecture, is carried out. It is proved that such factors as the historical and artistic value of a buildings-monuments increase the value of the object of estimation and, at the same time, make expensive assessments, substantial expenses for restoration, repair and maintenance. It is substantiated that the prestige of the architectural monument increases the income from the use of commercial premises located in it. However, the more unique a monument, the more encumbrances and restrictions exist in the implementation of any transaction, in the conduct of economic activity in the premises that are located in such a building. The variant of classification of architectural monuments according to the method of use is suggested. The peculiarity of application of three generally accepted in the world practice of estimation of methodical approaches to determination of cost of architectural monument is analyzed. The main advantage of the cost approach is the ability to accurately determine the value of low-performing markets. Without cost analysis it is impossible to make informed decisions about the feasibility of projects for the reconstruction of architectural monuments. However, it is virtually impossible to determine accurately the cost of materials and construction technologies that existed at the time of construction of the monument. A comparable approach can only be used when assessing the premises located in buildings-monuments of urban background construction. In this case, the comparative approach will have a complementary character with respect to the results obtained by other approaches. It is proved that the use of an integral coefficient that takes into account the value of an architectural monument as an object of cultural heritage does not affect the final value of the value of the commercial premises in which it is located. It is substantiated that the main methodological approach for estimating the value of commercial premises located in monuments is the income approach. The main criterion for investment attractiveness of commercial real estate is profitability. In determining the value through the use of a return approach, in addition to a retrospective analysis, possible scenarios for future activities are modeled.

2019 ◽  
Vol 2019 (4) ◽  
pp. 119-126
Author(s):  
CH Bekmurotov ◽  

The article reviewed the certification and quality control of the technological process for the production of vegetable oil. There is a procedure for packaging, quality control of products, determination of quality indicators and quality control of finished products. The procedure for using refined cottonseed oil and its varieties, the requirements for placement and storage of vegetable oils, as specified in the regulatory documents, the quality control of vegetable oils and other solutions for cottonseed oil are provided. The gas analyzer shows a solution for measuring the amount of solution by painting the tubes of a mixture of gas and air in oil. Detailed information on the production of vegetable oils, the cost of raw materials, the level of fat content of cotton seeds and the methods used to produce oil from cotton seeds. Methods for certification of vegetable oils, types of quality control, methods of testing and quality determination are presented. It was shown that the procedure for refined production of cottonseed oils and their types, as well as the state of the product classification of products based on the method of producing vegetable oils for consumer purposes, analysis of the sequence of refined oils and refining processes.


2021 ◽  
Vol 77 (4) ◽  
pp. 149-156
Author(s):  
Angela Komisarova ◽  
◽  
Pavlo Pechorin ◽  

The article is devoted to the study of the issues of conducting a complex forensic commodity and forensic ballistic examination of small arms firearms of the range of specialized retail trade network. Attention is paid to the importance of providing a judicial opinion on a comprehensive investigation to determine the amount of damage caused by the crime, which will be used by pre-trial and judicial investigation authorities as a source of evidence in criminal, civil, commercial and administrative cases. The problem faced by commodity experts in the study of firearms and determining their value has been studied. Features of research of these objects are considered, the stages and sequence of complex research of the weapon are schematically represented. In particular, the ballistic stage of the study is described in detail. Forensic signs of belonging of the object to the firearm, constructive signs and the signs characterizing a condition of object and a way of its manufacturing that allows to reveal separate individual signs of the small arms and to carry out its exact identification are resulted. The problematic issues of ballistic research of firearms are illustrated by practical examples. The algorithm of carrying out of a stage of forensic research on an estimation of consumer properties of the weapon is stated; the expediency of using certain methodological approaches and methods of establishing the market value of weapons generally accepted in forensic science has been determined. The expediency of applying costly and comparative methodological approaches during the commodity research stage to determine the value of research objects is substantiated. Describes the feasibility of using a comparative methodological approach, when the secondary market for the sale of the object under study is quite developed and there is sufficient reliable information on the prices of offers for similar property; costly methodological approach - when the market of purchase and sale of these objects in use is significantly limited, there are no analogues of the investigated property in the secondary market, which denies the possibility of applying a comparative methodological approach, but it is possible to determine the cost of reproduction (replacement) estimates by a similar object.


2017 ◽  
Vol 17 ◽  
pp. 351-359
Author(s):  
О. S. Obolentseva-Krasivska

Flowers, ornamental plants, planting material (saplings) and other plants with regard to which the market with possibility of carrying out independent adequate marketing was formed, are the subject of evaluation by the experts in field of forensic merchandising. With the development of the market and market relations such goods as flowers, planting material and others are increasingly encashed in the market of Ukraine and become the objects of forensic merchandising examinations and expert researches. Special feature of merchandising researches of the plant origin objects is the use of the comprehensive approach to the estimation of their quality and cost. Researches are carried out with the purpose of determination of properties, consumer value, conformity to standards and specifications of plants certain kinds. When studying a considerable variety of flower plants, one distinguishes scientific and industrial classifications. In merchandising flowers industrial classification of flower ornamental plants which provides distribution of flower plants to the separate groups similar on biological properties, the agricultural technician of cultivation and practical application in gardening is used. During carrying out merchandising examinations on an establishment of consumer properties of certain kinds plants, namely establishments organoleptic indicators of quality and quantity of flower decorative production given for research, the expert checks conformity of this production to requirements of normative and technical documents. Requirements to quality of flower production are normalised by standards depending on production kind – cutf lowers, pottery blossoming plants, pottery decorative sheet plants, sprouts of flower decorative production, planting material, seeds of flower ornamental plants. At carrying out merchandising researches of flower decorative production, plants and saplings it’s necessary for merchandising experts to pay special attention on definition of quality indicators and a grade of plants according to standards, and also to consider data concerning age of a plant, novelty of a grade and origin country of production.


Author(s):  
Kateryna Akulenko

Conceptual approaches of determining the economic essence of the concept of investment attractiveness of the enterprise are investigated. The advantages and main disadvantages of the existing concepts of the investment attractiveness of the enterprise are identified. The several groups of existing approaches to definitions of the concept of investment attractiveness of the enterprise as domestic and foreign scientists are highlighted. In particular, a factorial, internal and comparative approach to the study of investment attractiveness of enterprises is considered. The own classification of conceptual approaches to determination of essence of investment attractiveness of the enterprise is offered, the structure of which is supplemented in particular by the characteristics of the enterprise from the perspective of its development prospect and the presence of social and psychological factors. The concept of investigation of the essence of the investment attractiveness of the enterprise is supplemented and generalized. The experience of developed foreign countries on the issues of formation of investment attractiveness of enterprises, as well as industries and regions in general are analyzed. In particular, the foreign experience of increasing of investment attractiveness in the example of the USA and China is generalized and the cluster strategies used in European countries are considered


2017 ◽  
Vol 17 ◽  
pp. 345-351
Author(s):  
V. M. Hubareva

One of the types ofgoods popular in recent years are the items products by means of which one decorates gardens, parks, buildings of public using, private territories, including houses both outside, and inside as sculptures, figurine, fountains, tile, balusters, fireplaces, landscape sculptures as elements of landscape design. Decorative stones - one of the materials from which these products are made. Unfortunately, in the reference and methodical literature which is used in the expert practice, there are no methodical recommendations on the determination of the cost of goods from a decorative stone. Therefore working out of an algorithm of determination of the cost of such goods for import on the customs territory of Ukraine and their market value will help objectively and reasonably to perform merchandising examinations. At the first stage of carrying out of such researches the expert should receive the certain list of the initial data about the goods. The basic commodity characteristics of the goods from a decorative stone are specified in the conclusion of State Gemmological Centre of Ukraine which should be requested by an expert from the body or the person which appointed examination. Market value of products from a decorative stone can be defined in several ways depending on the presence of the initial data, proposal in the market ofsimilar property, presence of the information on sale of similar products. Cost ofproducts is determined on the basis of the National standard № 1 provisions within the limits of the comparative approach taking into account replacement and supply and demand principles. If the expert doesn’t possess the data necessary for use of the comparative approach then the cost ofproducts can be determined by the calculation method. We offer to use the order of market value determination of the goods on the basis of certain components addition to the cost of the goods for import on the customs territory of Ukraine.


2021 ◽  
Vol 2021 (23) ◽  
pp. 8-19
Author(s):  
Artem Bezuglіy ◽  
◽  
Ihor Hresko ◽  
Olena Belska ◽  
Yuliya Bibyk ◽  
...  

Introduction. As the foreign experience of many countries of the world shows, a fairly common practice in determination of the road works cost is the use of works cost evaluation method with the help of designed and constructed objects on the roads. Actually, for the preliminary evaluation of the road works cost on the early stages of design in Ukraine the method of evaluation of objects-analogues by using a comparative approach becomes more common. The comparative approach is one of the main scientific methods, which by comparison determines common and different characteristics, parameters in the process of objects studying, etc.Problem Statement. The research of the construction industry problems, in particular the determination of construction and designing works cost became the main topic of works of many scientists, in particular Berkuta A. V., Khaikin G. M., Kolesnikov O. V. and others. In general, the scientists raised questions of the construction works cost at different stages of project development, because the obtaining of such information gives an opportunity to perform economic evaluation of new projects and determine the effectiveness of the design solutions. The need for rapid cost information obtaining at the initial stages of project development is also particularly important, as this information serves as a benchmark for cost projections for the implementation of new objects. These factors are a prerequisite for the need to create a database of objects-analogues.Scientific justification of any process has a great importance in selection of the most effective ways for its realization. Economic science is facing new targets and objectives, the solution of which contributes to its development. An important task in this case is to implement and maintain the achievements of scientific and technological progress of the investment process. When developing a new investment project of new construction or reconstruction of a motor road a significant load falls on the pre- Збірник наукових праць «ДОРОГИ І МОСТИ» www.dorogimosti.org.uaISSN 2524-0994. Dorogi i mosti, 2021. Issue 23ЕКОНОМІКА. МЕНЕДЖМЕНТ19investment stage, which lays the foundation for the future facility and the success of its implementation. The pre-investment stage includes the development and approval of project documentation, which contains a feasibility study (drawings, explanation reports) and other needed documents. This stage is extremely important, because the development of the project is an important component in the overall implementation of the object and connects science with the construction process. The efficiency of future investments, the estimated cost of construction of the investment object and the terms of its implementation depend on the quality of the technological justification and the level of design solutions.The information and analytical system on the designed and constructed objects-analogues allows the customer to perform a preliminary evaluation of the road works cost at the early stages of designing. It is the study of the basic parameters and conditions that are essential prior to the beginning of the construction and that precede the implementation of construction solutions and identify a system of key indicators (economical, structural, technical) to compare the built object with the object, which is under construction. Indicators and criteria defined for the comparison of road objects, which are designed with the completed objects, make it possible to receive extended information and analyze it in the environment of the information and analytical system, which is based on the method of analog determination of the cost of road objects.Purpose. The purpose of this study is to analyze the information and analytical system for constructed and designed objects - analogues on public roads for prompt obtaining the information on technical, structural, economic indicators for preliminary evaluation by the customer of works cost within the documentation at early stages of designing.Materials and methods. The necessity of considering this topic is based on the application of one of the priority approaches to the cost evaluation - comparative, which determines the cost of the evaluated object by taking into account availability or lack of certain characteristics by this object in comparison with similar objects. The implementation of such comparative approach is possible when the needed information is available on the indicators of objects-analogous that are compared with the designed object. The comparative approach of evaluation involves carrying out a wide range of procedures with the validation of features (elements) of the comparison of the evaluated object and the objects-analogues; determination of quantitative dependencies of the parameters used for evaluation, adjustment of values of the investigated indicators and determination of summary results. During comparative evaluation of the objects a very important aspect is the validation of values (parameters) by which the comparison of road works objects is carried out.Results. Determination and analysis of the main criteria that affect the cost of construction and data collection on designed and constructed facilities on public roads, design documentation of which is agreed and approved in the prescribed manner, became the basis for creating of information and analytical system. Information and analytical system use makes it possible to determine the preliminary road works cost at the pre-investment stage of the project. This information shows the investor an approximate amount of investment required for road works on public roads and transport facilities on them.Conclusions. The method of comparative approach is one of the possible in the process of formation of the road works market cost as by both the customer and the contractor. The basis of the information and analytical system is the method of analog comparison based on a comparative approach. The comparative approach is applied by the analysis and comparison of technical and economic indicators of objects-analogues (identical or similar objects of construction), and therefore its application allows to receive real road works market cost. The use of this method is effective for determination of value of the object at the early stages of development of investment projects (feasibility study developed on the basis of initial data for linear objects of engineering and transport infrastructure, which require detailed rationale of relevant decisions and determination of options and feasibility of the object construction).Keywords:information and analytical system, road works, object - analogue


Author(s):  
Adam Bodayuk

The subject of the study is the value of geological objects investigated for the needs of defining a number of concepts related to economic and fiscal geology. The purpose of this article is to substantiate the nature of resource-resource fiscalization of subsoil use and methods of estimated calculation of its indicators. Methodology of work – the method of monographic analysis (in determining the cost-resource approach); method of abstract-logical analysis (in defining the system of concepts of economic and fiscal geology); method of generalization (when forming conclusions and suggestions). Methodology of work – method of abstract-logical analysis (in defining the system of concepts of fiscal geology, in particular, fiscal subsoil-resource product); monographic analysis (when using the resource-cost approach), volumetric- geochemical method (to quantify the estimated and prospective resources by the results of geochemical studies); comparison and generalization (when forming conclusions and proposals). Results of work. According to the results of the conducted researches of the essence, content, processes of subsoil use and methods of determining its cost indicators, according to literature sources and official documents, certain fiscal concepts of fiscal geology are substantiated. The essence of resource-based fiscalisation in subsoil use is defined as the conduct of certain studies of subsoil objects, the allocation of subsoil products, the determination of their resource indicators, and the establishment using official and non-official methods of value of these objects.The value-for-money approach to the evaluation of the subsoil resource product (required) is substantiated. This approach first distinguishes the explorable geological object, further distinguishes it from subsoil resources, then provides these products with specific methods of value estimation. These estimates determine the expected sale price of the property, the cost of renting the property, permanent ownership, permanent use, etc., as well as payments to the state treasury. Conclusions and suggestions. Cost and resource fiscalisation is interpreted as the determination of the fiscal value of subsoil resources products, on the basis of which the fiscal payments are calculated. The methodologies for calculating the cost of mining are necessary with certain additions and practical calculations combined into a recommendation document, discuss it, check it in practice, make certain adjustments and officially approve it for use in determining the fiscal value. Keywords: subsoil, minerals, resources, costs, expenses, extraction, payment.


Author(s):  
G. I. Rudko ◽  
M Tkachenko ◽  
S. Lytvyniuk

Geologic prospecting works (GPW) as a process of geological subsoil study with the use of a complex of special works and investigations lead to information acquisition on different geological objects, that is a powerful basis for creation of favorable investment development due to the systematized disclosure of information as regards prospective territories for the projects for forecast and search, estimating, prospecting and extracting works. The purpose of work is an analysis of the features of geological information arrangement during the economic-geological evaluation of mi­neral reserves and resources in Ukraine; a characteristic (classification) of types of geological information acquired at different stages of geological and feasibility studies (EGE-3, EGE-2, EGE-1); determination of geolo­gical information reliability and quality according to a stage of works. As a result, all geological works lead to acquisition of information on different geological objects that can be subdivided into two main categories – primary and secondary one. The methods for determination of the cost of geological information by the results obtained at any stage of works on the geological subsoil study have been presented. The cost of geological information is determined in view of the expenses given in the reports on geological subsoil study incurred during the performance of cameral works on a subsoil plot within which the cost of geological information is determined. When regulating the procedure for arrangement (granting in use and sale) of geological subsoil information, it is necessary to take into account legal features of information acquired for public and private funds. Despite the existence of legal norms in the field of subsoil use relating to geological subsoil study, today a stable mechanism of its legal support is under formation in the meanwhile. The legislation regulating the relations in the field of geological subsoil study requires improvement and agreement with other branches of legislation, stable and clear legal definitions and guarantees.


2019 ◽  
Vol 7 (2) ◽  
pp. 116-120
Author(s):  
Татьяна Андреева ◽  
Tatyana Andreeva ◽  
Алексей Тяпухин ◽  
Alexey Tyapukihin

The article reveals the theoretical and methodological aspects of the concept of value-based management, including the conceptual apparatus, a comprehensive review of domestic and foreign sources on the problem under study. The systematization of accumulated knowledge in the field of management on the basis of cost, including the classification of management options with the selection of the subject and object of management. Offered options for achieving the goals of the enterprise in the value chains. The structure of the cost-based management system is justified. The sequence of formation of the value flow control system is determined. The parameters and the main measures to optimize the value chain from the position of the final consumer of goods are established.


Author(s):  
Boris Turenko ◽  
Roman Kolesnik

Modern Russian timber industry is increasingly facing the problem of raw material shortage. The country has enough stock of root wood, however, a combination of objective factors does not allow calculated cut to be fully used. One of these factors is the transport inaccessibility of root wood. In this regard, a SWOT analysis of traditional transport modes used in the transportation of wood was performed, the strengths and weaknesses of each mode of transport were identified. It is proposed to use aircraft, namely airships as an alternative for transporting wood and other necessary kinds of cargo in the timber industry. Airships can significantly reduce the cost of transportation in the conditions of inaccessible taiga. The developed methodological approach allows us to justify the effectiveness of this type of transportation of products of forestry enterprises.


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