Реєстраційний номер
2121U010146, Матеріали видань та локальних репозитаріїв
Категорія
Текст
Назва роботи
Comparative analysis of models for adjustment procedure in assets value independent evaluation performed by comparative approach
Автор
Брітченко Ігор Геннадійович
Pozdnyakov Yuri
Skybinska Zoryana
Gryniv Tetiana
Losonczi Peter
Magopets Olena
Skybinskyi Oleksandr
Hryniv Nataliya
Britchenko Ihor Hennadiiovych
Pozdnyakov Yuri
Skybinska Zoryana
Gryniv Tetiana
Losonczi Peter
Magopets Olena
Skybinskyi Oleksandr
Hryniv Nataliya
Дата публікації
28-12-2021
Постачальник інформації
Ужгородський національний університет
Першоджерело
https://dspace.uzhnu.edu.ua/jspui/handle/lib/38628
Видання
Eastern-European Journal of Enterprise Technologies
Опис
This paper addresses the field of economic measurements of the value of assets, carried out by the methods of independent expert evaluation. The mathematical principles of application, within a comparative methodical approach, of additive and multiplicative models for correcting the cost of single indicator of compared objects have been considered. The differences of mathematical basis of the compared models were analyzed. It has been shown that the ambiguity in the methodology of correction procedure requires studying the advantages and disadvantages of known models, as well as the justification and elaboration of recommendations for their
application.
Possible forms of correction representation using several alternative units of measurement have been defined; formulas for their interconnection have been built. Analytic expressions have been derived that mathematically describe the algorithms for performing the evaluation correction procedure using various forms of correction representation. The influence of the correction execution model on the characteristics of uncertainty in the independent evaluation result has been analyzed. The scope of two possible types of correction introduction models has been determined. A specific numerical example was used to demonstrate the methodological advantages of using a multiplicative model when summarizing percentage corrections. The independence of the correction result on the sequence of correction introduction has been confirmed. It is proposed to use
the selected measure of partial corrections as a criterion for the adequacy of the correction introduction model. It is proved that the result of the independent expert evaluation depends on the chosen model and does not
depend on the sequence of correction introduction.
The reported study results are important in terms of theory and practice since they make it possible to improve the accuracy and reliability of the result of independent expert evaluation.
Додано/оновлено в НРАТ
2026-06-13
