Course detail

Valuation of Movable Property Theory

ÚSI-EDOMMAcad. year: 2024/2025

Subject is aimed at evaluating selected types of movable assets – motor vehicles, towed vehicles and machines.

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Entry knowledge

Knowledge of general principles of expert opinion creation, knowledge of the field of vehicle construction, machinery maintenance and vehicle diagnosis is required.

Rules for evaluation and completion of the course

Elaboration of semestral work lying in completing three training opinions for evaluating a motor vehicle, setting the level of property detriment on a motor vehicle and evaluating the machine is a condition for achieving graded credit. The exam consists of a written part in the form of test and an oral part. To be admitted to the oral part, students must pass the written part.
Attendance in seminars will be checked.

Aims

The aim of this subject is gaining knowledge and skills necessary for pricing of selected types of movable assets and for considering the level of property detriment.
Students gain special and expert knowledge and skills necessary for pricing of motor vehicles, towed vehicles and machines and for considering the level of property detriment.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

BRADÁČ, A. a P. POLÁK. Úřední oceňování majetku 2022 (resp. aktuální vydání v daném roce). Brno: Akademické nakladatelství CERM, 2022. ISBN 978-80-7623-077-4. (CS)
KLEDUS, R. a kol. Znalecký standard č. I/2022. Oceňování silničních a zvláštních vozidel. Brno: Akademické nakladatelství CERM, 2021. 217 s. ISBN: 978-80-7623-076-7. (CS)
KLEDUS, R. Oceňování movitého majetku. Oceňování movitého majetku. Brno: Vysoké učení technické v Brně, Ústav soudního inženýrství, 2014. ISBN: 978-80-214-5040- 0. (CS)
Mezinárodní oceňovací standardy s účinností od 31. ledna 2022. Jesenice: Ekopress, [2022]. ISBN 978-80-87865-78-1. - dvojjazyčné (anglicko-české) vydání (EN)

Recommended reading

MAKOVEC, J. Oceňování strojů a výrobních zařízení. Oeconomia, 2. vyd. Praha: 2010. ISBN 978-80-245-1737-7 (CS)
ÚZ 1470 Oceňování majetku, Cenové předpisy. Ostrava: 2022. Sagit. ISBN 978-80-7488-509-9. (CS)

Classification of course in study plans

  • Programme EID_P Master's 1 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Syllabus

1. Price law in CR (Act on Prices, price regulation, price negotiation, Act on Property Pricing, pricing standards of CR and international pricing standards)
2. Pricing subject (movable and immovable assets, components and accessories of the subject, ownership, coparcenary, community property, rights to somebody else’s articles)
3. Price formation – goods markets, supply, demand, change of supply and demand, market balance, market changes
4. System demarcation of markets (elements of the system, relations, interactions, activations, displays, consequences, surroundings). Classification of markets, market system attributes
5. Property pricing – basic terms (price, value, types of value). Basic approaches and methods used in property pricing (methods for finding the material value, yield value, rent pricing, comparative methods, finding common price, pricing according to explicit, currency and accounting value and by agreed price)
6. Introduction to motor vehicle pricing – considering operational reliability of technical objects, limit states in pricing
7. Introduction to motor vehicle pricing – basic terms according to statute No. 1/2005
8. Passenger motor vehicle pricing, procedure while determining the technical value of a vehicle, amortization scale, determination of the vehicle’s starting price, calculation of time and common price of a vehicle
9. Specification in truck, motorcycle, tractor, bus and towed vehicle pricing
10. Determination of the property detriment to a motor vehicle, considering impacts of repairs
11. Determination of the property detriment – calculation alternatives
12. Machine pricing, finding, considering and evaluating technical state of the machine, amortization scale, determination of the machine’s starting price, calculation of time and common price of a machine
13. Pricing of small material property collections, objects in usage, in reserve, stock pricing

Exercise

26 hod., compulsory

Teacher / Lecturer