SOME FEATURES OF DETERMINATION OF THE COST OF PRODUCTS FROM THE DECORATIVE STONE AS OBJECTS OF FORENSIC MERCHANDISING EXAMINATION

Abstract

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.