, Candidate of Sciences (Economics), Associate Professor, Department of Finance, Ukraine, Odessa
, Candidate of Sciences (Economics), Professor, Judicial Expert, Ukraine, Odessa
, Head of the Department of Economic Research, Ukraine, Odessa

In heading

Economic analysis of law;

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Issues number

2020 - № 2 (41)



Type of articles

Scientific article

Code UDK


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Problem setting. Generalization of expert practice in recent years indicates an increase in the amount of materials returned without conducting forensic research. One of the reasons for this was the incompleteness of the submitted research objects or their absence due to partial loss, damage that made it impossible for them to be submitted for examination by the court or investigative bodies. At the same time, the appointment of forensic examination in some cases is obligatory, in particular, in the case of determining the amount of material damages. The obligation to appoint an examination is conditioned by the need to prove those circumstances, without which it is impossible to comprehensively and fully investigate the committed criminal offense and determine the amount of losses and / or lost income (loss of profit). In this context, there is an objective need to formulate scientific and methodological recommendations, which will regulate the procedure of the expert research, in the absence of all necessary information about the object of study, determine the sources of information and recommended research methods.
Recent research and publications analysis. The question of determining the nature of losses and their types was investigated in the writings of such scientists as L. A. Budnyk, S. H. Zynchenko, O. O. Markina, T. V. Paientko, H. Prokhorov-Lukin, S. R. Romaniv, S. I. Sachenko and others. At the same time, current realities of economic life and expert practice require a clearer, unambiguous interpretation of all types of losses that an entity may suffer. Of particular relevance in this context is take on the lost profit, the issues of nature and definition of which are not sufficiently settled.
Paper objective. The purpose of the article is to develop scientific and methodological recommendations for solving expert problems in the study of determining the amount of loss (lost profit).
Paper main body. The economic nature of the loss means that for the injured person there are negative consequences in the form of additional property loss or loss of profit (income) that would normally have been received. From a legal point of view, losses are negative consequences for the injured person in the property sphere, which are the result of the wrongful acts of another person. Within their competence, forensic experts investigate
exclusively economic losses that are monetary in nature and can take the form of additional expenses, loss or damage to property, and in the form of loss (lost profit). The choice of an expert economist of a particular model is determined by the ability of the expert to subjectively perceive the data obtained during the research expert procedures. The method of informational modeling can be applied in carrying out of examinations on estimation
of the lost profit (lost profit) as a result of reduction of production volumes or sales of products (works, services), decrease of quality of manufactured products (works, services), change of assortment of manufactured products (works, services).
Conclusions of the research. The proposed algorithm for forensic analysis of loss (profit loss) problems can be a methodological basis for economic studies related to assessing the amount of profit (lost profit) of an enterprise as a result of a breach of obligations by the other party. Consideration of such an algorithm in the practice of forensic economic examination will allow the expert to give a conclusion on the questions raised instead of writing a report on the impossibility of conducting an examination. This, in turn, will have a positive impact on the level of expert support for court cases or pre-trial investigations, as well as ensure the protection of economic interests of both economic entities and individuals in the event of one party failing to fulfill its obligations.
Short Abstract for the article
Abstract. The article explores the regulatory approaches to defining the terms “loss” and “lost profit”. The types of losses are determined. The existing methods of estimation of the lost profit at economic entities are analyzed. It is suggested to use a simulation method to determine the amount of lost profit. An algorithm of forensic analysis in solving problems in determining the amount of losses (lost profits) has been developed.


losses, lost profit, information modeling method, forensic expert-economist, methodology.


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