Course detail

Valuation of Movable Property and Companies

ÚSI-EROMPAcad. year: 2024/2025

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.

Guarantor

doc. Ing. Robert Kledus, Ph.D.

Department

Institute of Forensic Engineering (ÚSI)

Entry knowledge

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

Rules for evaluation and completion of the course

Passing two written tests is a condition for achieving granted credit
No.

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

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

BRADÁČ, A a kol. Soudní inženýrství. Brno: AKADEMICKÉ NAKLADATELSTVÍ CERM, 1997, ISBN 80-7204-057-X.
BRADÁČ, A., KREJČÍŘ P. Znalecký standard č. I. MSp Praha, Brno: ÚSI VUT v Brně, 2004.
MAŘÍK, M. Metody oceňování podniku. Praha: Ekopress, 2018. ISBN 978-80-87865-38-5.
SVAČINA, P. Oceňování nehmotných aktiv. Praha: Ekopress, 2010. ISBN 978 – 80 – 86929 – 62-0

Recommended reading

DAMODARAN, A. The Little Book of Valuation: How to Value a Company, Pick a Stock and Profit (Little Books. Big Profits). New York: John Wiley & Sons, 2011. ISBN 978-1118004777.
KRABEC, T. Oceňování podniku a standardy hodnoty. 1. vydání. Praha, GRADA, 2009. ISBN 978-247-2865-0.
PALEPU, K. G., HEALY, P. M., PEEK, E. Business Analysis and Valuation_IFRS edition. Andover: Cengage Learning Emea, 2016. ISBN 978-1473722651.

Classification of course in study plans

  • Programme REI_P Master's 2 year of study, summer semester, compulsory

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

doc. Ing. Robert Kledus, Ph.D.

Syllabus

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.

E-learning texts

KLEDUS, R. Oceňování movitého majetku. Brno: Vysoké učení technické v Brně, Ústav soudního inženýrství, 2014. ISBN: 978-80-214-5040- 0.
Kledus, R. Oceňování movitého majetku. 2014.pdf 1.35 MB