Bìznes Inform (Jun 2020)
Improving the Conduct of the Forensic Economic Examination of the Enterprise’s Activity Costs
Abstract
The article is aimed at proving the need to improve the conduct of forensic economic examination of the enterprise’s activity costs. On the basis of the carried out theoretical study of the specifics of conduct of forensic economic examinations in general and the costs of activities in particular, the shortcomings of the forensic economic examination of the enterprise’s activity costs are defined, which are grouped by two directions: shortcomings in the theoretical substantiation of the forensic economic examination of the enterprise’s activity costs and in the practice of conducting it. Ways to eliminate the shortcomings of the forensic economic examination of the enterprise’s activity costs are also proposed. According to the results of the research, an algorithm is built up, representing a universal sequence of forensic economic examination of the enterprise’s activity costs, which can be adapted to the issues of a particular case. The following ways to improve the conduct of forensic economic examinations are proposed: optimization of the forensic economic examination infrastructure; unification of the scientific, methodical and information base of forensic expert institutions; introduction of mandatory certification of professional forensic experts; development of the lists of expert tasks, typologized according to the content of the problematic issues arising from economic examinations, as well as identification of the necessary research objects; building up the unified algorithms for solving expert problems; material incentives for expert economists who are involved in the conduct of examination, etc.
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