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.

In 2019, Russia is undergoing a global transformation of the procedure for challenging the cadastral value used by property owners to reduce taxes. As of mid-April, the pre-trial challenge procedure does not work de facto in the country

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

Analysis of the main trends in the Russian appraisal industry showed that in modern conditions the main competitive advantage of the company operating in the appraisal market is its adaptability, ability to form and promote its own brand, performers’ qualification, allowing to quickly increase the quality of rendered services, attention to technological and organizational innovations. Namely to these criteria correspond the companies included in the top 50 most strategic Russian appraisal companies

Accumulated systemic problems in the appraisal sphere caused a serious crisis of appraisal activity’s self-regulation, lack of mutual understanding between the regulatory body and appraisal community. At the same time, active reforms in the field of higher education and in the sphere of professional appraisal activity have changed the requirements for training appraisers. The article presents analysis of the programs for professional retraining and further skills development of appraisers at several dozen educational institutions, as well as analysis of requirements for higher education programs in the field of appraisal activity. The paper also analyses topics, sources of information, glossaries of basic terms and exam questions for holding a qualification examination in the field of appraisal activity in terms of their use in educational process and improving the training program for appraisers.

The article outlines the grounds for creating the real estate cadastral value state system.

Rating of the most strategic appraisal companies for the second half of year 2013 – the first half of 2014 according to the INES Center for ratings and certification.

The RF Ministry of Economic Development has prepared a draft bill that would change the proceedings to contest the cadastral appraisal results. The Deputy Minister of Economic Development Nikolay Radievich Podguzov in his interview told the “ES” magazine what key changes should be expected.