CLASSIFICATION OF CULTURAL HISTORICAL VALUES AND THEIR ACCOUNTING AND ANALYSIS IN THE ANTIQUE MARKET

Анотація

Introduction. The organization of accounting and analysis at enterprises operating in the antique market is impossible without a precise classification of cultural and historical values. Unfortunately, nowadays the process of realization of cultural values, as well as the process of collectibles in the antique market of Ukraine is carried out intuitively (based on the individual knowledge of sellers and buyers), and the legislative base is insufficient. Thus, the research topic is relevant. The subject of the study is different approaches to the classification of cultural and historical values in the market of antiques and its application for of accounting and analysis. Method (methodology). The general approach to determining the content and structure of the article is based on the methods of system analysis, SWOT-analysis. Methods for induction and deduction, abstraction and grouping have been used to summarize some of the results. Results. The classification of heritage assets, cultural and cultural historical values has been investigated. Additional features have been suggested for the classification of cultural and historical values in the antique market. It has been proved that potential changes in the system of accounting and economic control and analysis of activity of enterprises in the antique market proposed by the author are impossible without taking into account the key features of this market functioning.

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