Received 10.02.2025
Revised 02.03.2026
Accepted 26.03.2026
Published 07.04.2026
Retrieved from Iss. 119, 2026
Pages 324 -331
Abstract
The article examines methods for determining market prices for construction materials and products, and also analyzes the impact of these estimates on the effective management of resources and financial stability of enterprises, as well as for resolving disputes related to material damage and substantiating legal claims. The study highlights the importance of objectively determining market prices in a legal and financial context. A comprehensive system for determining the cost of construction materials has been developed, taking into account key factors such as procurement time, batch size, deferred payments and market fluctuations. An important contribution of this study is its focus on calculating the cost of materials at retrospective dates, which allows for an accurate assessment of material losses and damages incurred by enterprises of various forms of ownership in a legal context. By integrating market analysis, historical price data, and advanced financial modeling, the proposed methodology provides robust tools for documenting material damages, supporting fair compensation claims, and strengthening the evidentiary base for litigation. This work increases the accuracy, transparency and reliability of cost estimates in disputes, thereby providing important support to both public and private expert institutions as well as construction companies, lawyers and auditors in protecting economic interests and ensuring fairness in claims for compensation for material damage
Keywords:
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