REGARDING THE ASSESSMENT OF THE VALUE OF A VESSEL DURING A FOREIGN TRANSPORT AND GOODS EXAMINATION (EXPERT RESEARCH)

Abstract

The scientific article raises the issue of developing an algorithmic method
for assessing the market value of large-tonnage and medium-tonnage
transport vessels, which allows for conducting a forensic transport and
commodity expertise (expert study) in a short time using limited
resources. The methodological tools used in the work consist of general
scientific methods and methods of statistical information processing.
The comparative method is used to substantiate the approach to
calculating the change in the market value of the vessel using accelerated
depreciation of fixed assets. The comparative method was used to test
the model of the change in the market value of a vessel during operation
proposed in the study. The relative value indicator of a transport vessel
was determined by the method of calculating relative values the cost of
one ton of deadweight. The model of the change in the marketvalue of
a vessel was built in relative units. Logical methods have established
a relationship between the cost of a ton of deadweight and the service
life of a vessel. The graph-analytical method reflects the dependence of
the market value of a vessel on its service life. The main results of the
study are the construction of a universal model of changes in the market
value of large-tonnage and medium-tonnage transport vessels during
operation. The model takes into account the following features of a
particular vessel: initial cost, design life, salvage value, and technical
condition of the vessel. The scientific novelty of the study lies in the
improvement of the algorithmic method of conducting a forensic
transport and commodity examination (expert study) to assess the
market value of water transport facilities, given in the regulatory
literature. Namely, the two-criteria method of evaluating small-tonnage
vessels has been extended to large-tonnage and medium-tonnage
vessels with different characteristics – service life, salvage value, and
technical condition. The practical significance of the study is based
on the fact that the model of changes in the market value of a vessel
is built in relative units, which algorithmizes the process of expert
assessment of the market value of cargo vessels. The proposed model
of changes in the market value of a vessel makes it possible to shorten
the time and reduce the cost of conducting a forensic transport and
commodity examination (expert study) to assess the market value of a
vessel. The testing of the model of changes in the market value of
vessels during operation showed the adequacy of the model to the
real prices of vessels that are put up for sale or offered for charter.