Course detail

Valuation of Movable Property and Companies

ÚSI-EROMPAcad. year: 2022/2023

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

Language of instruction


Number of ECTS credits


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.


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


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.


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


Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

BRADÁČ, A., KREJČÍŘ P. Znalecký standard č. I. MSp Praha, Brno: ÚSI VUT v Brně, 2004.
BRADÁČ, A a kol. Soudní inženýrství. Brno: AKADEMICKÉ NAKLADATELSTVÍ CERM, 1997, ISBN 80-7204-057-X.
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


E-learning texts

KLEDUS, R. Oceňování movitého majetku. Brno: Vysoké učení technické v Brně, Ústav soudního inženýrství, 2014. ISBN: 978-80-214-5040- 0. (cs)