Grigorii R. ALBOROVUdmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation g.r.alborov@mail.ru ORCID id: not available
Subject. This article analyzes the ways finished products and their sales get documented and recorded as objects of judicial economic examination. Objectives. The article aims to form and develop the methodological foundations of forensic economic examination in accounting for finished products and their sales, reveal theoretical and practical provisions, and develop the necessary recommendations. Methods. For the study, we used analysis and synthesis, analogy, as well as analysis of economic assessments of finished goods and their sales accounting. Results. The article systematizes cases of initiating economic examinations of accounting for the availability and sales of finished products, as well as issues put forward for the expert's resolution. Based on expert practice in accounting for finished products and their sales, the article looks at the methodological approaches of economic examination for determining damage caused by the short-delivery of finished products to customers. Conclusions and Relevance. Based on the analysis conducted, it was concluded that there is a need for continuous development of methodological approaches and improving the efficiency of forensic examinations in the field of accounting for the availability and sales of finished products, which is due to the need to increase the accuracy and reliability of expert assessments. The research results can be used in monitoring activities.
Keywords: forensic economic examination, accounting for finished products and their sales, analysis, assessment
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