Course detail
Introduction to Evaluation of Movable Property and Companies
ÚSI-1RCOMAcad. year: 2011/2012
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
Department
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 methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.
Assesment methods and criteria linked to learning outcomes
Students have to pass though two written tests.
Course curriculum
1. Basic principles of property evaluation.
2. Introduction to the evaluation of vehicles, basic terms.
3. Evaluation of vehicles, technical value, amortization scale, new price, time and common price.
4. Determination of material damage on the vehicle, estimation of repairs influence.
5. Evaluation of machines, estimation of technical condition of machine, amortization scales, new price of the machine, time and common price.
6. Evaluation of file of objects, objects in use, evaluation of inventory, etc.
7. Characteristic of the company as the object of evaluation. Differences between real estate evaluation, evaluation of movable property and evaluation of company. 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.
2. Introduction to the evaluation of vehicles, basic terms.
3. Evaluation of vehicles, technical value, amortization scale, new price, time and common price.
4. Determination of material damage on the vehicle, estimation of repairs influence.
5. Evaluation of machines, estimation of technical condition of machine, amortization scales, new price of the machine, time and common price.
6. Evaluation of file of objects, objects in use, evaluation of inventory, etc.
7. Characteristic of the company as the object of evaluation. Differences between real estate evaluation, evaluation of movable property and evaluation of company. 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 deepening of knowledge from the field of evaluation of property about knowledge of basic principles and procedures used at evaluation of selected sorts of movable property 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.
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
Type of course unit
Lecture
26 hod., optionally
Teacher / Lecturer