CERTAIN ASPECTS OF FORENSIC EXAMINATION DEVELOPMENT IN DETERMINING THE METALLURGICAL ENTERPRISES’ VEHICLES AND EQUIPMENT VALUE

Abstract

The article emphasizes that the process of assessing metallurgical equipment is quite complicated in terms of solving both practical and theoretical issues while conducting forensic examination for determining metallurgical enterprises’ vehicles and equipment cost. Specific features inherent in metallurgical equipment are highlighted, among which the most important are: a completely different nature of the objects assessed; the difficulty in identifying the objects assessed; the impact on the cost of intangible assets equipment; volatile labor market; limited marketing of specialized freight cars and special-purpose vehicles; dependence of the object value on the stage of the equipment life cycle, etc. Attention is directed to the need to attract a specialist in engineering examination to conduct a comprehensive and objective examination in order to determine the metallurgical enterprises’ vehicles and equipment value. The main evaluation methods are outlined, with the help of which the most complete and reliable result is achieved while commodity examination.

Evaluation of enterprise technical capacity depends on the correct choice of evaluation methods based on three approaches: costly, comparative and profitable, these methods include: a comprehensive dialectical-materialistic method; general cognitive methods (measurement, description, planning, etc.); general methodology, based on rational cognition of regularities formation and functioning of the studied objects; special methods which functions are performed with the help of specialized (specific) methods for solving certain forensic expert tasks. Attention is drawn to the fact that, depending on the scope of evaluation, an individual and mass appraisals are considered. For a more accurate solution of forensic expert tasks while determining metallurgical enterprises’ vehicles and equipment value it is proposed to consider the need to develop individual scientifically-based methods with a clear algorithm for examination that covers all the unique aspects of determining the metallurgical equipment cost in accordance with Ukrainian legislation regulating forensic examinations.