DOI: https://doi.org/10.33917/es-3.177.2021.72-85

The article discusses particular features of the appraisal activities transformation in the Russian Federation, focused on the priority methodology in cost management of the appraisal objects’ life cycles as the basis for sustainable socio-economic development, especially in implementing national projects. The relevance of this study is based on the importance of solving such a national economic problem as providing the launch of innovative high-tech investment cycles in development of industries, enterprises and investment projects based on forming an updated methodological base for appraisal activities focused on long-term strategic cycles with planning horizon up to 60 years. Furthermore, as the main national evaluation ideology it is proposed to use the concept of formalizing evaluation and value management processes in economic systems, where the main object of assessment is the life cycle of goods, products and works, which are characterized by innovative, high-tech qualities of a breakthrough highly competitive type, as well as by the effect of emergence and synergy.

The aim of the present study is to elaborate a set of relevant search methodological proposals and recommendations for modeling the transformation processes of the national evaluation activity of Russia based on the priorities of cost evaluation and of the life cycles management of goods and works that can provide sustainable and breakthrough socio-economic development of the country on the long-term strategic basis with a planning horizon of up to 50-60 years, with a view to ensuring priority implementation of national projects.

The study is focused on the processes of genesis and  transformation of national appraisal activity in the course of exploratory fundamental research in the field of modeling theoretical provisions and conceptual approaches to structuring methodological framework of evaluation and management of costs, life cycles of goods in the process of implementing national projects based on minimizing the cost of their life cycles, contracts on life cycles, total costs and life cycles’ cost of ownership.

Integrated and systemic approaches based on analysis and synthesis, logical analysis, expert approach, methods of economic and mathematical modeling and forecasting were used as research methods.

DOI: 10.33917/es-4.170.2020.80-91

The article discusses the subject of research, focused on the study of the transformation processes of the valuation methodology, focused on the effective management of sustainable and breakthrough socio-economic development by ensuring the effective implementation of National projects using the results of the value management genesis in valuation activities based on the use of the concept of cost-based life cycle assessment The relevance of this study is determined by the importance of solving the national economic problem of the need to ensure the launch of innovative high-tech investment cycles for the development of industries, enterprises and investment projects based on the formation of an updated methodological base for valuation activities. Moreover, it is proposed to use the model of formalizing the processes of valuation and cost and cost management in economic systems based on the life cycles of goods, products and works as the main evaluative ideology. The aim of the study is to develop a set of relevant methodological proposals for modeling the concepts of valuation of life cycles in the valuation of Russia in order to ensure its transformation that is sufficient for cost management of sustainable and breakthrough socio-economic development of the country through ensuring the effective implementation of national projects. The object of the study is the development of theoretical principles and conceptual approaches for modeling the methodological foundations of valuing and managing the life cycles of goods and products in the process of implementing national projects based on minimizing the cost of their life cycles, life cycle contracts, total costs and the cost of ownership of life cycles. As applied research methods, a comprehensive approach was used, based on analysis and synthesis, logical analysis, expert approach, methods of economic and mathematical modeling and forecasting.

The importance of the formation and development of the life cycle cost assessment methodology in the Russian economy is determined by the need to supplement the practice of valuation activity with its new variety — assessment of the life cycles of goods, works, services or systems of a technical or production-economic nature. The analysis showed that in the valuation activity it is necessary to use not only traditional types of values, such as market, liquidation, investment and cadastral, but also a new type of value — life cycle assessment for total costs, estimation of cost of ownership, as well as assessment of the value of contracts for life cycles. The actualization of the life cycle value assessment as a special type of valuation activity is associated with the development of the global economic trend of managing goods based on their presentation as life cycles. Summing up the value of the goods in exchange with their value in use, it is possible at a certain period of ownership to obtain the integral value of the cost of the life cycle or cost of ownership. The aim of the study is to summarize the domestic experience and features of its development in relation to the use of the methodology for assessing the cost of life cycles as a special direction of valuation activity in the Russian economy, taking into account the review of foreign analysis in this area. The research methods were used in the form of a set of interrelated methodological approaches based on expert assessments, retrospective analysis, forecasting, comparative, cost and income assessment methodologies, economic and mathematical modeling, as well as logical, technical, economic and situational analysis. The article summarizes the results in the field of the genesis of valuation activity in the domestic economy regarding the cost modeling of life cycles, highlighting the main stages of their development. A review of the main existing methods for estimating total costs is given and their characteristics are given. Shown excursion assessment in a foreign economy. Debatable questions of the methodical modeling of the valuation of life cycles and life cycle contracts have been disassembled and highlighted