SPECIFICS OF THE MARKET VALUE DETERMINATION OF THE EQUIPMENT USED IN NUCLEAR POWER STATIONS

Abstract

Execution of examinations to determine the market cost of the equipment that is used on Ukrainian nuclear power stations is quite complicated process, since this equipment is unique, manufactured to individual order. For today practical aspects of the specified property estimation, unfortunately, researchers were not properly shined. Considering expert practice at definition of market cost of the equipment used on Ukrainian atomic power stations, merchandising experts face the following problems as identification of research object, choice of research method, substantiation and choice of methodical approaches to an estimation of such property. Since the equipment is specific, its full-scale investigation should be carried out jointly with specialists of specialized enterprises for technical identification of the used property (description of the commodity nomenclature, packaging arrangement, real state). The methods used in performing this type of examination are both general and a separate method of commodity research. We recommended using the cost approach in calculating the market value, namely the application of the method of price actualization. The cost approach is mainly used at estimation if it is impossible to find object-analogue, there is no experience of realization of similar objects or the forecast of the future incomes not stable, the environment of estimated property realization very uncertain and success depends on a significant amount of factors. Therefore, in determining the market value of equipment used on Ukrainian atomic power stations, merchandising expert needs: conduct a full-scale investigation together with specialists from specialized enterprises for technical identification of the investigating property; use both general methods and a separate methods of commodity research; apply a cost approach to valuation, namely the method of price actualization and used price indices of industrial producers.