THE ROLE OF EXPERTISE OF GOODS IN EVALUATION ACTIVITY

Abstract

Purpose. With the help of the basic structural elements of the internal nature of the product, reveal the objective connection and the role of product examination in evaluation activities.

Methodology. The research uses general scientific analytical methods of obtaining objective data: procedural abstraction; formalization; historical and retrospective review; analysis (systemic, morphological, empirical, structural-logical, systemic) and synthesis; theoretical generalization.

The results. It has been established that in modern conditions, expert and evaluation activities are closely related. It is shown that the determination of the market value of goods today is carried out in a number of areas of activity - expert commoditisation, evaluation, forensic commoditisation, etc. It has been proven that the study of objective obligations in the conditional system "Expertise of goods - Appraisal activities" has general theoretical and practical significance. Through the prism of the internal connections of expert and evaluation activities, an analysis of the content of the main current legal acts that regulate evaluation activities in Ukraine, fundamental scientific developments in this area, and relevant literary sources on commodity science and commodity expertise was carried out. It has been proven that from the standpoint of evaluation activities, goods that are the object of commodity science and the object of commodity expertise can be considered as movable property, which, as an object of commodity science, falls under the main categories of classification, in particular, has signs of classification and is object of commodity classification. The results of the analysis of the internal nature of the goods of  individual consumption chosen for the study proved that the subject of the commodity examination of goods, the object of which is, in particular, consumer goods, and the evaluation activity, the object of which is, in particular, property, are the signs of the classification of these goods, which at the appropriate level of product research are factors in the formation of their market value. On the basis of the above, a scheme of the relationship between goods examination and evaluation activities has been developed, which clearly illustrates that the nomenclature of factors of market value formation formed by an expert based on the scientific classification of goods is a scientifically based guarantee, on the one hand, of the objectivity of the results of commodity examination in the process of establishing of the market value of goods in forensic expert activity, and on the other hand - objective evaluation of goods in the process of evaluation activity.

The scientific novelty of the obtained results lies in the development of the scientific foundations of goods examination due to the use of knowledge about the internal nature of goods for the needs of evaluation activities.

The practical significance of the obtained research results lies in the improvement of the process of commodity studies and assessment activities in terms of the scientific substantiation of objects and comparison criteria, as well as in their possible use in the training of commodity science students in higher education institutions and in improving the qualifications of commodity science experts.