“…One of the most important problems in the matrix theory is the problem of factorization of symmetric matrices over a polynomial rings with involution, the problem of classification and investigation of the structure of their elementary divisors [7,9,10,11]. It is known that algebraic problems of those type arise in the theory of differential equations, the nonlinear control theory, the optimal control and integrated systems of classical mechanics, and so have important practical value [1,8].…”