Course detail

Introduction to Evaluation of Movable Property and Companies

ÚSI-1RCOMAcad. year: 2018/2019

Subject is aimed at problems of evaluation of movable property and companies.

Language of instruction

Czech

Number of ECTS credits

2

Mode of study

Not applicable.

Learning outcomes of the course unit

Students gain basic knowledge from the field of evaluation of movable property and companies.

Prerequisites

Knowledge of terminology and general principles pro property evaluation is required.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

Teaching is carried out through lectures that consist of interpretations of basic principles, methodology of given discipline, problems and their exemplary solutions.

Assesment methods and criteria linked to learning outcomes

Passing two written tests is a condition for achieving granted credit

Course curriculum

1. Basic principles of property evaluation.
2. Introduction to the evaluation of vehicles, basic terms.
3. Evaluation of vehicles, determination of the technical value, amortization scale, determination of new price of a vehicle, calculation of time and common price.
4. Determination of material detriment to the vehicle, estimation of repairs influence.
5. Evaluation of machines, estimation of technical condition of machine, amortization scale, determination of the new price of the machine, time and common price.
6. Evaluation of files of objects of minute movable property, objects in use, objects in reserve, evaluation of the reserve, etc.
7. Characteristics of the company as the object of evaluation. Differences between real estate evaluation, evaluation of movable property and evaluation of companies. Reasons for evaluation of company.
8. Basic data for evaluation of company.
9. Procedure at evaluation of company.
10. Specificity of methods for evaluation of company.
11. Property methods of evaluation of company.
12. Income methods, calculation of rate of interest in evaluation of company.
13. Combined methods of evaluation, methods of market comparison.

Work placements

Not applicable.

Aims

Goal of this course is to deepen students’ knowledge from the field of evaluation of property with knowledge of basic principles and procedures used in evaluation of selected sorts of movable property (machines and motor vehicles) and evaluation of companies.

Specification of controlled education, way of implementation and compensation for absences

No.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

BRADÁČ, A., KREJČÍŘ P., HALLEROVÁ A.: Úřední oceňování majetku. AKADEMICKÉ NAKLADATELSTVÍ CERM, s.r.o., Brno, aktuální vydání v daném roce
BRADÁČ, A., KREJČÍŘ P.: Znalecký standard č. I. MSp Praha, ÚSI VUT v Brně, 1990, aktualizace 1994, 2004
MAŘÍK, M.: Metody oceňování podniku. 1. vyd. Praha, Ekopress, 2003, 402 s., ISBN 80-86119-57-2.

Recommended reading

BRADÁČ, A a kol.: Soudní inženýrství. AKADEMICKÉ NAKLADATELSTVÍ CERM, s.r.o., Brno 1997 ISBN 80-7204-057-X BRADÁČ, A a kol.: Soudní inženýrství. AKADEMICKÉ NAKLADATELSTVÍ CERM, s.r.o., Brno 1997 ISBN 80-7204-057-X

Classification of course in study plans

  • Programme MFE Master's

    branch REI , 2 year of study, winter semester, compulsory

Type of course unit