Demkiv K. Analysis of trade operations with antiques

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0418U000656

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

01-03-2018

Specialized Academic Board

Д26.006.06

Essay

The thesis is devoted to the development of theoretical and practical provisions on the organization and methods of analysis of trading operations with antiques. The essence of the concepts of "antiques", "collectibles", "analysis of economic activity" is specified in order to systematize the conceptual-categorical apparatus and to select the objects of analysis. Recommendations on application of the mixed organizational system of analysis of the antique market participants with the outline of its advantages have been given. The obligatory components of the stages of the analytical process of the antique market participants' activity have been determined. The activity of Internet auctions has been analyzed using the classification of antiques and collectibles, and the need to improve the accuracy of the presentation of the essence of business transactions with such items in the financial statements has been proved. In the process of studying the market situation of antiques, a general model of the analysis of this market participants' activity has been presented. The technique of benchmarking has been adapted to the practice of the antique market participants. An algorithm for determining the investment benefit from investing in Ukrainian coins has been developed. An algorithm for calculating the potential predicted value of consumer cards with a preliminary definition of the rating coefficient has been presented.

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