Open AccessASSESSMENT METHODS
Author(s) -
Вера Шумилина,
Andrey Kurilov,
Yuliya Ermakova
Publication year - 2021
Language(s) - English
Resource type - Conference proceedings
DOI - 10.26526/conferencearticle_61cc296c1b40a4.73876906
Subject(s) - irrationality , valuation (finance) , cost accounting , computer science , property (philosophy) , criticism , risk analysis (engineering) , activity based costing , property market , operations research , management science , economics , rationality , business , mathematics , accounting , epistemology , art , philosophy , literature
The article is devoted to the research analysis of the current patterns of development of evaluation activities. Three systemic approaches used in modern evaluation activities are considered. Their analysis and criticism is carried out. Conclusions are drawn about their effective symbiosis. Definitions of cost and price are given. An approximate method of market analysis on the example of movable property is disclosed. Each of the stages is revealed. In conclusion, it was concluded that modern valuation methods require improvement, since any valuation method gives only an approximate cost. The main problem of all evaluation methods is also formulated: irrationality of the market: sellers and buyers