Information- information about something, regardless of the form of their presentation. 1. The concept of information technology. Application of information technologies in jurisprudence.
Information Technology(IT, from the English informationtechnology, IT) - a wide class of disciplines and areas of activity related to technologies for creating, managing and processing data, including the use of computer technology. IT itself requires complex training, high initial costs and knowledge-intensive technology. Their implementation should begin with the creation of software, the formation of information flows in specialist training systems.
The main features of modern IT:
computer processing of information according to specified algorithms;
storage of large amounts of information on machine media;
transmission of information over long distances in a limited time.
Application of information technologies in jurisprudence.
Key features of legal information systems.
As already noted, the ability to compactly store a large amount of information is one of the most important advantages of any computer technology. Legal information is indeed characterized by large volumes. Only the informational legal complex ConsultantPlus: Expert monthly receives more than two thousand acts into the system. Entering two thousand documents into the database every month is not difficult. But if, at the same time, the input documents are connected by hundreds and thousands of links both with documents entered earlier and among themselves, if new revisions, notes, comments, etc. are being prepared for them, then the process of parallel processing of such a large number of documents becomes a serious problem. To solve it, the software technology must be well thought out and linked to the organization of the work of dozens of people in the information department of the developer company.
Basic search and service capabilities
There are three main types of search in computer help systems:
search by document details,
full text search,
search by specialized classifiers.
Under search by details refers to the search by number, type of document, adopting body, date of adoption, etc. However, it is applicable only in situations where the details of a particular document are precisely known.
Full text search(automatic search for words from the text of the document)
This type of search is based on automatic text processing. When a request is made to search for those documents where a specific word occurs, the entire array of documents is automatically searched and all those documents where this word occurs are selected. There are fast algorithms for such a search, when, at the initial input of each document, all the words found in it are entered into a common dictionary, and later, when searching for any word from the dictionary, you can instantly get a list of all documents where it occurs.
Computer business games - A well-designed computer business game is an excellent training tool and simulator for novice lawyers, especially students, and leads to assimilation of the material much faster than studying hundreds of pages of text at a desk.
But in order for any student of the Faculty of Law to be able to participate in a dialogue (interactive) mode in a business game, and even receive practical comments and tips that teach during the game, as in the design of expert systems, experienced lawyers and programmers had to work hard , systems engineers.
The library of computer business games was developed by an interuniversity research team on the basis of the association UPPIKS (Educational Industrial Legal Information Computer Systems) of the YurInfoR Center of the Faculty of Law of Moscow State University. Lomonosov!] Such a “movement towards” will prepare a new generation of lawyers capable of using computers and computer technologies in their work.
In practice, information complexes are usually used, which include not one software tool, but a set of software tools combined into a system both software and hardware. But the main role always remains with the person.
A typical example is information complexes for notaries, which necessarily include the following software:
ATP on legislation;
Text editors;
Databases for storing and searching documents;
Software tools (DBMS) for journals, registers, books, archives, statistical reporting;
Electronic communication systems (fax-modem, e-mail).
2. Different approaches to the definition of the concept of "information".
In the literature, you can find quite a lot of definitions of the term "information", reflecting different approaches to the interpretation of this concept. In "Federal Law of the Russian Federation of July 27, 2006 N 149-FZ On Information, Information Technologies and Information Protection" ( http://www.rg.ru/2006/07/29/informacia-dok.html) the following definition of this term is given: "information - information (messages, data) regardless of the form of their presentation." The explanatory dictionary of the Russian language Ozhegov gives 2 definitions of the word "information":
Information about the surrounding world and the processes taking place in it, perceived by a person or a special device.
Messages informing about the state of affairs, about the state of something. (Scientific-technical and newspaper information, mass media - press, radio, television, cinema).
In computer science, the following definition of this term is most often used: Information is conscious information about the world that is the object of storage, transformation, transmission and use. Information is knowledge expressed in signals, messages, news, notifications, etc. Every person in the world is surrounded by a sea of information of various kinds.
It is possible to distinguish at least four different approaches to the definition of the concept of "information".
In the first, "ordinary", the word "information" is used as a synonym for the words: information, knowledge, messages.
In the second, "cybernetic" (cyber - steering, cybernetics - the science of control), the word "information" is used to characterize the control signal transmitted over the communication line.
In the third, "philosophical", the word "information" is associated with the concepts of interaction, reflection, cognition.
In the fourth, "probabilistic", the word "information" is introduced as a measure of uncertainty reduction and allows information to be quantified.
3. Properties and types of information. What are information resources?
Information can be in the form:
texts, drawings, drawings, photographs;
light or sound signals;
radio waves;
electrical and nerve impulses;
magnetic records;
gestures and facial expressions;
smells and taste sensations;
chromosomes, through which the signs and properties of organisms are inherited, etc.
The main types of information in terms of its form of presentation, ways of encoding and storing it, which is of the greatest importance for computer science, are:
graphic or figurative- the first type, for which a method of storing information about the world around was implemented in the form of rock paintings, and later in the form of paintings, photographs, diagrams, drawings on paper, canvas, marble, and other materials depicting pictures of the real world;
sound- the world around us is full of sounds and the problem of their storage and replication was solved with the invention of sound recording devices in 1877 (see, for example, the history of sound recording on the site - http://radiomuseum.ur.ru/index9.html); its variety is music information- for this type, a method of encoding was invented using special characters, which makes it possible to store it similarly to graphic information;
textual- a way to encode human speech with special characters - letters, and different peoples have different languages and use different sets of letters to display speech; this method became especially important after the invention of paper and printing;
numerical- quantitative measure of objects and their properties in the surrounding world; acquired especially great importance with the development of trade, economy and money exchange; similarly to textual information, to display it, the coding method is used with special characters - numbers, and the coding systems (numbers) can be different;
video information- a way to preserve "live" pictures of the world around us, which appeared with the invention of cinema.
There are also types of information for which no methods of coding and storage have yet been invented - this is tactile information transmitted by sensations, organoleptic, transmitted by smells and tastes, etc.
Information properties
Information has the following properties:
accuracy
value
timeliness
intelligibility
availability
brevity, etc.
authenticity
From the point of view of informatics, the following general qualitative properties seem to be the most important: objectivity, reliability, completeness, accuracy, relevance, usefulness, value, timeliness, understandability, accessibility, brevity, etc.
Reliability of information - Information is reliable if it reflects the true state of affairs.
Completeness of information - Information can be called complete if it is sufficient for understanding and decision making.
Information Accuracy - determined by the degree of its proximity to the real state of the object, process, phenomenon, etc.
Relevance of information – importance for the present time, topicality, urgency. Only timely received information can be useful.
Usefulness (value) of information - Utility can be assessed in relation to the needs of its specific consumers and is evaluated according to the tasks that can be solved with its help.
Informational resources- according to the legislation of the Russian Federation - separate documents and separate arrays of documents, documents and arrays of documents in information systems: libraries, archives, funds, data banks, other types of information systems.
In the conditions of market relations, such issues relating to fixed assets as the technical level, quality, and reliability of products come to the fore, which entirely depends on the qualitative state of technology and its effective use. The improvement of the technical qualities of the means of labor and the equipping of workers with them provide the bulk of the increase in the efficiency of the production process. Thus, the analysis of the effectiveness of the use of fixed assets is of particular relevance and great practical importance.
A more complete use of fixed assets leads to a decrease in the need to commission new production capacities when the volume of production changes, and, consequently, to a better use of the enterprise's profits.
Improving the use of fixed assets also means accelerating their turnover, which to a large extent contributes to solving the problem of reducing the gap in terms of physical and obsolescence, accelerating the pace of renewal of fixed assets.
Finally, the effective evaluation and management of fixed assets is closely related to improving the quality of products, because in the conditions of market competition, high-quality products are sold faster and are in demand.
Thus, fixed assets -- the most important factor in any production. Their condition and effective use directly affect the final results of the organization's economic activity. The rational use of fixed assets and production capacities of the organization contributes to the improvement of technical and economic indicators of production, including an increase in output, a decrease in its cost and labor intensity of manufacture.
Determination of the economic content of the concept of "Fixed assets" is an important step in the analysis, because allows you to form an objective value of the specified indicator, therefore, it is correct to identify the amount of depreciation in the cost of products, works, services, which affects the financial result. After analyzing foreign and domestic scientific literature, several definitions can be distinguished, they are presented in detail in Table 1.1.
Table 1.1 - Approaches to determining the essence of the concepts "Fixed assets"
|
Definition |
|
|
Assets having physical a form intended for use in the entity's operations for a period of more than 12 months that does not involve disposal of assets within 12 months of the date of acquisition and the cost of the assets can be measured reliably |
|
|
Assets intended for use in the production of products, in the performance of work or in the provision of services for a long time, i.e. a term lasting more than 12 months or a normal operating cycle, if it exceeds 12 months, is not intended for the subsequent resale of this object and is capable of bringing economic benefits (income) to the organization in the future |
|
|
Property, plant and equipment are tangible items that are held for use in the production or supply of goods or services, for rental to others, or for own use, and are expected to be used for more than one year. |
|
|
Economic Encyclopedia. Political economy / N.S. Strazheva, 2009 |
A set of means of production that serve more than one production cycle and gradually transfer their value to the product being created. |
|
100 terms of market economy / Yu.F. Gurkin 2008 |
The totality of the means of labor, functioning in the sphere of material production and transfers its value to the newly created product in parts |
|
Dictionary of modern economic and legal terms / V.N. Shelenov, 2010 |
The totality of the means of labor functioning in the sphere of material production in an unchanged natural form for a long time |
|
Dictionary-reference book on economics / V.L. Kurakov, 2008 |
Means of labor for production and non-production purposes, participating in the production process for many cycles while maintaining their basic properties and original shape |
|
Economic theory / E.S. Hendriksen, 2007 |
Tangible assets used by an enterprise for the production or supply of goods or services, for rent |
|
Economics of the enterprise: textbook. allowance. 2nd ed. / THEM. Babuk, 2006 |
The totality of material assets used as means of labor and acting in kind for a long time |
|
Analysis of the economic activity of the enterprise: Proc. allowance / G.V. Savitskaya, 2002 |
Part of the production assets of the enterprise, the property of the enterprise, which is materially embodied in the means of labor |
|
Economics of the enterprise: textbook. allowance / M.K. Zhudko, 2009 |
Means of labor that create the necessary conditions for a normal production process |
|
Economics of the enterprise: educational complex / L.A. Loban, V.T. Pyko, 2010 |
The totality of means of labor, as well as material objects, creating conditions for their functioning |
|
Comprehensive analysis of economic activity / A.D. Sheremet, 2008 |
The totality of material assets used as means of labor and acting in kind for a long time (over 1 year) |
|
Microeconomics / S.P. Sergeev, 2005 |
Means of labor, the value of which is more than a certain limit |
|
Microeconomics / S.P. Sergeev, 2006 |
A set of tangible objects that are often involved in the production process |
|
Microeconomics (compendium + cheat sheet) / E.S. Lebedeva, 2010 |
Instruments of labor, with the help of which a person influences the object of labor in the production process |
To compare and analyze the approaches given in the information table 1.1 to the essence of the concept of fixed assets, we will compile an analytical table 1.2.
Table 1.2 - Analysis of the essence of the concepts "Fixed assets"
|
Source |
material objects |
The totality of the means of production |
The totality of means of labor |
The totality of material assets |
|
|
Order of the Ministry of Finance of the Russian Federation of March 30, 2001 N 26n |
|||||
|
N.S. Strazheva |
|||||
|
Yu.F. Gurkin |
|||||
|
V.N. Shelenov |
|||||
|
V.L. Kurakov |
|||||
|
E.S. Hendrixen |
|||||
|
THEM. babuk |
|||||
|
G.V. Savitskaya |
|||||
|
M.K. Zhudko |
|||||
|
L.A. Loban, V.T. Pyko |
|||||
|
HELL. Sheremet |
|||||
|
S.P. Sergeev |
|||||
|
S.P. Sergeev |
|||||
|
E.S. Lebedev |
|||||
Thus, based on the analysis, it was revealed that most authors define fixed assets as a set of labor instruments. This opinion is shared by such authors as Yu.F. Gurkin, V.N. Shelenov, V.L. Kurakov, G.V. Savitskaya, M.K. Zhudko, L.A. Loban, V.T. Pyko, S.P. Sergeev, E.S. Lebedev.
Consideration of fixed assets as assets of the organization, having a material form and participating in the production process, is also very common. This approach is observed in the Decree of the Ministry of Finance of the Republic of Belarus, as well as the Russian Federation, by the author E.S. Hendrickson.
In our opinion, the most complete definition of fixed assets is presented in the Decree of the Ministry of Finance of the Republic of Belarus, according to which fixed assets- these are physical assets intended for use in the activities of the organization for a period of more than 12 months, not involving the disposal of assets within 12 months from the date of acquisition and the initial cost of assets can be reliably determined.
Ministry of Education and Science of the Russian Federation
Federal State Budgetary Educational Institution
Higher professional education
"Siberian State Automobile and Road Academy"
Department of Real Estate and Construction Business
Course work
in the discipline "Estimation of the cost of machines, equipment
and vehicles"
Performed by student gr. EUNz-06-06:
Ivanova Maria Mikhailovna
Accepted Art. Lecturer at the Department of National Security and Safety
Tishkov Evgeny Vladimirovich
Introduction…………………………………………………………………………..3
1. Basic concepts and definitions…………………………………………… 5
2. Main approaches and methods for estimating the cost of machinery, equipment, vehicles……………………………………………………..7
2.1. Cost approach to estimating the cost of machinery, equipment, vehicles…………………………………………………………………….7
2.2. Comparative approach to estimating the cost of machines, equipment, vehicles……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
2.3. Income approach to valuation of machinery, equipment, vehicles……………………………………………………….………..10
3. Analysis of the Toyota Ist car market for 2012………. …………………..eleven
4. Determining the market value of the car…………………………………………………………………………………………………………………………………………………………………………………………………………………………..13
4.1. Description of the object of assessment…………………………………………………..13
4.2. Determination of market value using……………………12
4.3. Coordination of results…………………………………………………. eighteen
Conclusion………………………………………………………………………….20
List of used literature……………………………………………..21
1. Basic concepts and definitions.
2. Basic approaches and methods for estimating the cost of machines, equipment, vehicles.
2.1. Cost approach to estimating the cost of machines, equipment, vehicles.
Introduction.
Currently, appraisal activity is actively developing - one of the most important institutions of the modern market economy and the rule of law. It is necessary for the formation of normal economic and legal relations in society, as well as for ensuring a legitimate and civilized economic turnover of objects of property rights. In the motor transport complex of Russia, the main type of assets of which are motor vehicles, the need for their valuation is constantly increasing due to the steady increase in the level of motorization in the country.
The purpose of the course work is to determine the market value of the vehicle.
The object is a Toyota Ist vehicle, state number: A777AA, year of issue: December 2005
Tasks for solving the set goal:
Research the car market for the second half of 2012
To study approaches to the assessment of machines, equipment;
To achieve the most accurate assessment of machinery and equipment, it is necessary to use three main approaches: cost, income and comparative. These approaches are considered in this work on a specific example. Compare the estimates obtained on the basis of these approaches and reduce the resulting cost estimates to a single value of the object of assessment.
This course work is aimed at developing skills and abilities to determine the value of the vehicle.
Movable property - things not legally related to real estate, including money and securities.
Car -- a technical device that performs mechanical movements to convert energy, materials and information.
Equipment - technical means necessary for the implementation and provision of technology.
Technology - in a broad sense - a set of methods, processes and materials used in any branch of activity, as well as a scientific description of the methods of technical production; in the narrow sense - a set of organizational measures, operations and techniques aimed at the manufacture, maintenance, repair and / or operation of a product with nominal quality and optimal costs, and due to the current level of development of science, technology and society as a whole.
Vehicle - a device designed or used for the transportation (transportation) of people or goods.
Price - the monetary value of the goods, the amount of money that the buyer pays, and the seller receives for the goods sold.
Market price - the most probable price at which this object can be alienated on the open market in a competitive environment, when the parties to the transaction act reasonably, having the necessary information, and any extraordinary circumstances are not reflected in the transaction price.
cost of reproduction - the amount of costs in market prices that exist and on the date of the assessment, to create an object identical to the object of assessment, using identical materials and technologies, taking into account! depreciation of the object of assessment. The full cost of reproduction can be determined either at the prices valid at the time of valuation "for an identical object. For machines, equipment and vehicles, an object of the same model, modification and performance as the object being valued is considered identical. Or this cost is determined by one of the cost approach methods The depreciation depreciation is then subtracted from the calculated total cost to obtain the residual value.
Replacement cost - the amount of costs for the creation of an object similar to the object of assessment, in market prices existing on the date of the assessment, taking into account the depreciation of the object of assessment. It can be seen from the definition that the replacement cost of an item is obtained when its estimate is made by comparison with similar items for which prices are known. Typically, replacement cost is first calculated as total, i.e. excluding impairment due to depreciation, comparison with new similar items, and then as a residual, i.e. deduction from the received full value of the impairment due to depreciation.
replacement cost - the amount of costs that an enterprise owning fixed assets would have to bear if it completely replaced this object with a similar object at market prices and tariffs existing at the revaluation date, including the costs of acquiring (construction, manufacturing), transportation and installation of the object . It should be noted that the replacement cost does not take into account the depreciation of the object.
Investment cost - the value of the object of assessment, determined on the basis of its profitability for a particular person for given investment purposes. The investment value is determined in relation to a specific investment project. The same object may have a different investment value for different projects. This will depend on the effectiveness of projects, their degree of risk and the required return on the part of the investor.
Initial cost - the sum of the actual costs of the enterprise for the acquisition, construction and manufacture of the facility as of the date of its registration. When revaluing fixed assets, the initial cost is replaced by the replacement (full replacement) cost.
Cost price - the set of expenses for production and sale of products, expressed in monetary terms.
Physical deterioration - loss of value of an object as a result of deterioration of its original properties over time and during operation.
functional wear - loss of the value of the object as a result of insufficient capacity, excessive operating costs, production imbalance, etc.
Economic depreciation - it is the loss of value as a result of the impact of: macroeconomic factors.
The cost approach is a method of property valuation based on determining the cost of the costs of creating, modifying and disposing of property, taking into account all types of wear and tear. The cost approach implements the principle of substitution, which is expressed in the fact that the buyer will not pay more for the finished object than for the created object of the same utility.
The cost approach is most successfully used in the evaluation of converted, exclusive, rare motor vehicles (AMTS) and their components. In addition, the cost approach is successfully used to adjust the cost of objects that have minor damage (defects) or have additional equipment, or in the absence of some elements of the basic configuration (incompleteness).
The cost of appraisal objects is determined by the cost approach using the following methods:
per-aggregate (element-by-element) calculation;
price indexing;
calculation at the price of a homogeneous object.
2.2. Comparative approach to estimating the cost of machines, equipment, vehicles.
Aggregate (element-by-element) calculation is used in those cases when the object being evaluated can be assembled from constituent elements.
The essence of determining the cost of AMTS, their components using price indexation is to bring the cost of objects to the current price level using corrective indices.
The calculation of the cost at the price of a homogeneous object is carried out by selecting a similar object for the evaluated object, similar in design, materials used and manufacturing technology.
Comparative an approach- a set of methods for assessing the value of the appraisal object (object), based on a comparison of the appraisal object with similar objects, in respect of which there is information about the prices of transactions with them.
The comparative approach is most preferable in comparison with other approaches when determining the market value of ATEs and their components, including emergency, non-repairable, large-scale and mass production, which, as a rule, have a developed market, which allows the appraiser to choose a sufficient quantity according to statistical criteria. analogues. The comparative approach is most effective when using statistical methods in the collection and processing of cost information.
When determining the market value of an appraisal object, the following information is usually used:
prices of purchase and sale transactions;
prices from periodicals and price lists;
prices from reference and analytical publications.
The information obtained is processed using various statistical methods (correlation, dispersion, regression analyses, etc.) in order to determine the statistical dependencies between the price of the object of assessment and the parameters that affect the price.
The most preferable information, from the point of view of reliability, are the prices of purchase and sale transactions. However, such information is inaccessible, therefore, prices of reference and analytical publications, periodicals, price lists, properly adjusted using appropriate methods, are mainly used.
The following types of corrections are used:
for technical comparability;
differences in terms of sale;
for temporal comparability;
for the difference in configuration.
Corrections for technical comparability. To determine the amount of the amendment, the ratios between prices and parameters of the object of assessment are used.
technical condition;
size (engine power, load capacity, etc.);
Making adjustments for differences in terms of sale means bringing the prices of all analogues found to the same commercial terms of sale. There are the following types of amendments:
for bargaining;
- for delivery times;
- on payment terms (advance payments, cash payment, installment payment, credit, mixed payment).
MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA
FEDERAL STATE BUDGET EDUCATIONAL INSTITUTION
HIGHER EDUCATION
"VORONEZH STATE UNIVERSITY"
(FGBOU VO "VSU")
Faculty of Economics
Department of Accounting and Audit
COURSE WORK
Subject "Methods for valuation of assets and liabilities"
On the topic: "Methods for estimating the cost of materials"
Direction 38.03.01 "Economics"
day department
Coursework Supervisor
Candidate of Economics, Assoc. Lavrukhina T.A.
Completed course work
student of the 1st year of the 6th group Mukhardimov A.R.
Voronezh 2016
Introduction……………………………………………………………………….…3
Chapter 1. Theoretical approaches to the definition of the concept of "assessment"……..….3
1.1 Concept, essence, goals, principles of evaluation…………………………………9
1.2 Historical stages in the development of valuation: world experience…….8
1.3 Regulatory regulation of valuation in Russia…9
Chapter 2. Approaches to understanding the initial and subsequent valuation of assets……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………78
2.1 Initial valuation (on the example of intangible assets)……….00
2.2 Subsequent valuation (on the example of intangible assets)………….00
Conclusion…………………………………………………………………………00
List of used sources…………………………………………00
Introduction
In connection with the variety of business operations, it becomes necessary to develop generalizing indicators that would allow comparing and bringing together heterogeneous accounting objects into a single balance sheet, such as fixed assets, materials, goods, finished products, accounts payable, loans, etc.
This problem can be solved only by using monetary meters in the evaluation of property, liabilities and business transactions.
Cost measurement is carried out on the basis of two elements of the accounting method: estimates and costing. In our work, we will consider in more detail the first element of the method - evaluation. Actually, a deeper emphasis on this concept will form the main goal of our work: to find out what valuation is in accounting.
The relevance of my research is not lost at the present time, since valuation activities are important both for the development of market relations and for reforming the economy as a whole.
To achieve the goal, the following tasks were set:
1) consider the concept of "assessment", its essence, determine the basic principles and goals.
2) identify the trend in the development of valuation at different historical stages of development, using world experience as an example.
3) indicate by what main legal sources the valuation activity in the Russian Federation is regulated.
4) consider in detail the initial valuation on the example of intangible assets.
5) consider in detail the subsequent valuation of assets on the example of intangible assets.
When performing the work, various sources were used, including federal laws, computer legal reference systems, textbooks and other sources.
Chapter 1. Theoretical approaches to the definition of the concept of "assessment".
1.1 Concept, essence, goals, principles of evaluation.
Evaluation is a way of expressing in monetary terms the property of the enterprise and its sources. The reality and correctness of the assessment of the property of the enterprise and its sources are essential for building the entire accounting system. Property valuation is based on real costs expressed in monetary terms.
For the purposes of comparability, the valuation of property and its sources for reflection in the balance sheet should be carried out uniformly at all enterprises, which is achieved by observing the established provisions and rules for valuation.
Accounting is designed to generate information about the activities of the organization and its property status in various economic conditions, while any phenomena of economic life are subject to cost measurement. The assessment covers all economic processes occurring at the enterprise, namely: in the production process, the resulting products are evaluated; in the process of distribution - income from the sale of these products (goods, works, services); in the process of exchange - the cost of manufacturing inventories and the acquisition of labor instruments, the costs incurred from the sale, as well as arising obligations (accounts receivable and payable). Accordingly, the determination of the value of the assets of the organization (enterprise), both received from outside and created in the production process, and the value of the financial result generated from their use and sale depends on the accuracy of the accounting estimate, that is, with the help of the assessment, objects are registered and disposed of. from the property. Thus, the assessment covers the entire accounting process, from current accounting to reporting, and it is no coincidence that monetary valuation has become one of the most important elements of the accounting method.
Economic transformations in our country, the formation and development of a market economy have led to the reform of the accounting system as a whole. The reform process required a revision of the functional role and place of valuation in accounting, primarily due to the use of free prices in the country's economy, which made it necessary to legally allow new types of costs and methods for their calculation and provide enterprises with the opportunity to choose them. However, the assessment options proposed by regulatory documents still do not solve the problems of accounting practice and do not meet the requirements of users, which is confirmed by numerous facts of violation of the established assessment rules, unreasonable, from the point of view of economic feasibility, the choice of assessment option. It seems that, as an element of the accounting method, valuation requires a deeper study in terms of solving the problems facing accounting.
The purpose of valuation in accounting is to formulate the main tasks solved with the help of the first one. The purpose of the assessment is formulated as follows:
a) the full and correct name of the object of assessment;
b) the type of assets being evaluated;
c) the type of property rights being assessed;
d) date of assessment.
Therefore, the choice of an adequate assessment and the avoidance of errors in the assessment of the assets and liabilities of the enterprise depend on the correctness of the goal set.
Let's try to consider in more detail the assessment as an element of the accounting method.
This element of the accounting method is defined differently in different sources. Some define valuation as a way of expressing business transactions in monetary terms, others as a way of solving the costs of living and materialized labor invested in certain types of funds and processes in a monetary unit. Price as a monetary expression of value is the basic category in the valuation of assets and business transactions. Any price consists of the following elements:
1) cost of sales;
2) overhead costs (administrative, marketing, etc.);
3) profits; taxes; trade margins (discounts).
The basis for the formation of the price of the manufacturer of products is the cost of production. Determining the cost is the prerogative of the managerial image. Wholesale, retail, weighted average, estimated, accounting and other prices are the basis for the assessment of economic assets. The most common are wholesale and retail prices. Wholesale prices are the prices at which an enterprise sells products to other enterprises, marketing or trading firms. The wholesale price of an enterprise includes: cost of sales, overheads, profits and taxes. Retail prices are the prices at which goods are sold to consumers. They include the wholesale price of the enterprise and the trade margin (discount) for the purpose of expenses.
The theory of accounting sets the basic requirements for the assessment, ensuring the correct reflection of accounting objects and the reliability of the assessment. These requirements include: reality (adequacy), unity and purposefulness of the assessment.
The reality (adequacy) of the assessment ensures the objective correspondence of the monetary expression of accounting objects to their actual value, the reflection in the monetary meter of the actual value of economic assets and operations. The adequacy of the assessment requires an accurate calculation of the actual cost of all accounting objects through inventory and revaluation.
The unity of the assessment ensures the uniformity and immutability of the assessment for a long time and for all business entities (enterprises, organizations, institutions). Unity of assessment is achieved by establishing mandatory provisions (standards), instructions, accounting and calculation rules.
The valuation system used in accounting has a multifunctional character. Evaluation in accounting is necessary in the course of business activities: upon receipt and disposal of assets, upon the emergence of rights and obligations, upon the implementation of such operations as the sale and purchase, rental of property, pledge, insurance, investment, revaluation of assets, upon creation, merger, liquidation enterprises, in the exercise of the right of inheritance, the execution of a court decision, etc. This circumstance explains the existence of various monetary valuations: economic, legal, expert, statistical, insurance (actuarial).
1.2 Historical stages in the development of valuation: world experience
Evaluation of accounting objects is important for obtaining objective information about the economic and financial situation of the organization. When deciding on the methods of assessment in modern conditions, one should be aware of how these issues were resolved earlier. In this paragraph, we will consider the historical aspects of valuation in accounting at the level of world experience. Let us present a retrospective of this issue, starting from the 13th century in various countries - Italy, France, Great Britain, Germany, Holland, the USA, etc., and also consider different points of view on evaluation issues.
For the correct solution of the issues of valuation of accounting objects, it is important to make an excursion into the history of this problem.
Initially, in the early stages of the development of commodity production, with the development of the social division of labor, there was a need to evaluate the commodities that were exchanged among themselves: the commodity expressed its value in the opposing commodity. Then, with the development of social production, the first forms of "money" appeared: among hunters - furs, among farmers - grain, among pastoral tribes - cattle, etc., but they did not have universality. For example, in Egypt it was grain. “Coins or a single equivalent in Egypt did not know. Therefore, after compiling the inventory, the harvested grain was recalculated into a conditional yield corresponding to the harvest from the land at the highest yield rate, which made it possible to make the data of different farms comparable and consolidate data throughout the country.
The appearance of money in the form of coins facilitated the exchange of goods and was a major step in the evolution of exchange operations, as well as in the development of accounting, in particular, valuation. “Money acted first as an independent object of accounting, then as a means of settlement (all accounts were kept in money) and, finally, as a measure of value; they began to measure the entire inventory. Money, acting as a measure of value, measures the value of commodities. "The value of a thing, expressed in money, is its price." Previously, money was taken into account by metal and weight, then by types of coins, currently a legally fixed monetary unit is used, with which the amount of money and the price of goods are measured.
Monetary valuation made it possible to generalize the heterogeneous facts of economic life, group accounting objects and operations, and obtain system information. There was a transition from natural accounting to cost accounting. But right up to the thirteenth century, money remained the same commodity as products and tools of labor; not all objects of accounting were subjected to cost measurement. The development of accounting in the Middle Ages in Western Europe took place in monasteries, because. the power of the church at that time was growing and the monasteries became the center of education. In the Middle Ages, fair prices are mentioned for the first time, the main ideologist of which was the philosopher Thomas Aquinas (XIII century). “A fair price is the cost plus a markup that provides a standard minimum life for the seller. If the seller overestimates the fair price, he profits; if he underestimates, he becomes poorer.
The appearance of monetary value served as the basis for the emergence of double entry. The first step was that some business transactions themselves were reflected twice: when selling goods, they were written off in kind, and the money came. Then the goods themselves began to reflect twice: in physical and monetary terms.
However, according to Sokolov Ya.V. and Sokolov V.Ya. double bookkeeping could not have appeared before the 13th century. There are many facts about this:
- money until that time was not widely distributed;
- of all the functions of money, the function of a means of payment prevailed;
- for many centuries, not quantitative, but qualitative ideas prevailed in the psychology of people.
The introduction of a single monetary meter was the biggest revolution, because the reduction of many items and no less many currencies to a single meter led to much more conventions in economic information than it was before. But this conventionality created an opportunity for: a) designing a system of accounts and b) measuring and evaluating the entire set of values, rights and obligations included in the concept of the subject of accounting.
The founder of the double entry, the Renaissance scholar Luca Pacioli, mentions the reflection in the accounting of goods at the current selling maximum price: “... and you will set regular prices for all things. It is better to assign the latter higher than lower, for example, if it seems to you that a thing costs 10, then say 14, so that you can profit better. This approach led to an overestimation of capital and a decrease in profits. At the same time, L. Pacioli recommended valuation at cost (actual cost) in relation to the exchange of goods: “Having made an entry, you must express the exchange in money, i.e. how to assume the purchase and sale in cash, and, depending on what, in your opinion, the value of the product, take such a price as a basis. Luca Pacioli formulated the rules for checking the reliability of settlements with debtors: "... No one can be considered a debtor (debtor) without his knowledge, even if it turned out to be appropriate ...".
Thus, in the Middle Ages in Italy, two types of valuations were predominantly widespread: at the acquisition price (historical) and at the selling (market) price. At the same time, in Germany, for many years, only market (market) valuation was used.
In France in the 19th century, during the period of development of industry and the formation of industrial accounting, the idea of choosing and justifying the assessment was hotly debated.
In 1860, Guilbaud proposed a permanent account of the sale of goods, which was called a permanent inventory. By this concept, he understood the constant historical evaluation of accounting objects.
Advocates of current price valuation were J. B. Say, Duboc, Wulan, Bullo. The cost estimate was defended by Lavelle, Lefebvre, Perrault. Some authors have tried to defend both assessments at once. Thus, Lamy spoke in favor of valuing items at cost if they did not depreciate or wear out, and recommended resorting to current valuation if the items lost their value.
In accounting, materials are accounted for at actual prices, and written off at current prices. Kine, Guillebaud, and others saw this as a serious shortcoming, since the commensurability of the assessment for debit and credit of the same account was not respected. Courcelle-Senel, on the other hand, considered this an advantage, because. this account made it possible to clearly distinguish between production profit and market profit.
At the same time, the problems of evaluation research were dealt with by
German scientists. The balance literature for the first 40-50 years dealt with
questions of evaluation.
The father of German balance science, I.F. Sher (1846-1914), considered assessment to be the main point in the reality of balance. Based on the principle of conservatism, he proposed an assessment based on minimum prices: the lowest of the assessments for the current date (either the cost price or the sale price) is taken for accounting. But this led to the formation of hidden reserves and, as Sher himself admitted, turns into a falsification.
E. Schmalenbach (1873-1955) proposed valuation of fixed assets at the purchase price, materials and finished products - at the lowest price.
At a time when accounting was being reformed in Soviet Russia, in the United States and English-speaking countries, the question of the nature of the Capital account by the American William Andrew Paton and the Englishman Francis Pixley and their followers divided accounting researchers into personalists and institutionalists. Personalists argued that the Capital account reflects the accounts payable of the enterprise to its owner. The institutionalists, however, did not make such an identification and believed that debts should not be confused with capital.
Thus, the study of the historical development of the assessment made it possible to identify its following stages of development (Table 1.1)
| Stage name | Period | Characteristics of the stage, basic provisions |
| Naturalistic | Until the 7th century BC e. | The valuation of commodities was made according to the value of the commodity being exchanged: the commodity expressed its value in the opposing commodity. Then some goods began to serve as the equivalent of money: grain, fur, livestock, etc. |
| The origin and spread of monetary value | 7th century BC e. – XI century. n. e. | The appearance of money in the form of coins facilitated the exchange of goods. At first, money acted as an independent object of accounting, then - as a means in the calculations. |
| Distribution of market and historical estimates | XII - XV centuries. | The appearance of monetary value served as the basis for the emergence of double entry. In Italy, for the valuation of goods, two types of valuations have taken precedence: the purchase price (historical) and the market price. |
Continuation of table 1.1
Tab. 1.1 Historical stages in the development of assessment
The assessment example shows that behind each methodological device there are interests of certain groups. Personalists expressed the interests of suppliers, creditors, shareholders. They were worried not about how much the administration spends, but about how much the property of this enterprise really costs today, they demanded a revaluation. The institutionalists defended the interests of the owner. They argued that the balance sheet serves the internal goals of enterprise management, the administration of the enterprise should know what the funds reflected in the balance sheet cost the enterprise and have a correctly defined, valid result of its economic activity.
Nevertheless, disputes about the priority of one or another method of assessing the objects of accounting supervision, which began almost from the very beginnings of accounting, are ongoing to this day.
1.3 Regulation of valuation in Russia
According to Art. 1 No. 135-FZ “On appraisal activities in the Russian Federation”, “Appraisal activities are carried out in accordance with international treaties of the Russian Federation, this Federal Law, as well as other federal laws and other regulatory legal acts of the Russian Federation governing relations arising in the course of appraisal activities".
Article 71 of the Constitution of the Russian Federation defines the subjects of jurisdiction of the Russian Federation and subjects that are jointly administered by the Russian Federation and its subjects. Issues to be resolved exclusively at the federal level include: the adoption and amendment of the Constitution and federal laws; federal structure and territory; protection of human and civil rights and freedoms; citizenship in the Russian Federation, etc. The RF and its subjects are in charge of such issues as the delimitation of state property; nature management; environmental protection and ensuring environmental safety; specially protected natural territories; protection of historical and cultural monuments. Outside the jurisdiction of the Russian Federation and its powers in matters of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation, the constituent entities of the Russian Federation have all the fullness of state power.
Along with federal and local legislation, the system of state regulation of valuation activities also includes relevant by-laws. Often there is a need to know not only the rules and regulations in force throughout the Russian Federation, but also the specific rates of local taxes, or the amount of the registration fee for registering real estate, or the amount of the fee for registering as an entrepreneur.
At the federal level, two state standards of the Russian Federation act as methodological documents: "Unified Property Valuation System" (USSI); "Basic provisions. Terms and definitions".
The Unified Property Valuation System (USSI) operates in accordance with the economic conditions of developing market relations and the management structure in the Russian Federation on the basis of the current legislation, norms and rules of the state standardization system.
The main purpose of the USEI regulatory documents is to protect the interests of the state and the rights of consumers while granting independence and initiative to organizations, enterprises and specialists involved in valuation activities.
The provisions of the main regulatory documents of the USEI can be used in the development of standards for industries, societies and enterprises.
The provisions of the USEI standards are subject to application by all state authorities located on the territory of the Russian Federation, business entities that are directly and (or) indirectly related to the valuation of property.
Along with this Federal Law, these standards create a single regulatory framework for the development of valuation activities in Russia. A unified terminology, rules, procedures and traditions of interaction between customers and appraisers, unified approaches to the performance of valuation work and the presentation of their results are being formed. However, as always with the emergence of a system of normative documents prepared at different times and by different authors, the problem of their consistency arises. In particular, the definitions of the main concepts in this Law and in the Terminology Standard (GOST R 51.195.0.02-98) are not always consistent with each other. In cases of divergence, priority should be given to the Law.
According to Russian GOST:
"Property appraisal - determination of the value of property in accordance with the goal, the appraisal procedure and the requirements of the appraiser's ethics."
For example, the Moscow Law gives more detailed formulations:
"The appraisal activity is understood as a set of relations of a legal, economic, organizational, technical and other nature to establish a market or other value (pledge, liquidation and other) in relation to the objects of assessment. The concept of appraisal activity includes relations that develop in the process of assessing, training , licensing, exercising control over the activities of appraisers and applying liability measures.
Appraisal - the process of determining the quality, value or usefulness of the appraisal object, which can be implemented in the form of forming a professional appraiser's opinion on the value of the appraisal object without providing calculations and justifications; analysis or review of real estate markets without a conclusion about the value of a particular object of assessment in monetary terms; calculation of the value of the appraisal object with the determination of its value in monetary terms with an appropriate study of the real estate market situation, giving justifications for the applied methods and rules.