METHODOLOGY FOR DETERMINING THE COST OF MACHINES, EQUIPMENT, RAW MATERIALS AND CONSUMER GOODS TAKING INTO ACCOUNT RETROSPECTIVE OF EVALUATION WHILE FORENSIC COMMODITY EXAMINATION

Abstract

The research purpose is to create a unified and comprehensive approach when conducting forensic commodity examinations to determine the value of goods in the past and to develop a methodology that will be used in forensic practice while conducting forensic commodity examinations in order to ensure systematization and methodological uniformity of forensic practice, reduce labor intensity and time spent during forensic examination, improve research effectiveness which has a significant impact on the quality of compiling a comprehensive and objective report while determining the value of machinery, equipment, raw materials and consumer goods, taking into account retrospective of evaluation.

The algorithm of forensic commodity examination for defining the value of goods in the past consists of successively carried out steps that are recommended for use in forensic practice.

Research objects during retrospective of evaluation can be food and non-food products, industrial equipment, machinery and mechanisms, mineral fertilizers and other industrial and technical products, as well as various types of raw materials, supporting materials, containers and packaging, technical and technological documentation, monitoring devices, accounting records, reports on technical condition and restoration.

The article outlines peculiarities of goods value evaluation of previous years’ commodities, out-of-date, discontinued, manufactured goods (handicraft business), specialized commodities, etc., for the past years.

Application of the algorithm is offered to aim for thoroughness in the study on cost of goods, taking into account the retrospective of evaluation, as well as to eliminate shortcomings reducing the probative value of forensic reports.

Taking into account the provisions of legislative and regulatory acts, the authors of the article examined methodological approaches to solving problems that arise in forensic practice while appointment and conduct of forensic examination to determine the value of machinery, equipment, raw materials and consumer goods, taking into account the retrospective of evaluation.