Valuation of Movable Property Theory
ÚSI-EDOMMAcad. year: 2020/2021
Subject is aimed at evaluating selected types of movable assets – motor vehicles, towed vehicles and machines.
Learning outcomes of the course unit
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.
Knowledge of general principles of expert opinion creation, knowledge of the field of vehicle construction, machinery maintenance and vehicle diagnosis is required.
Recommended optional programme components
Recommended or required reading
KLEDUS, R. Oceňování movitého majetku. Inovovaná studijní opora (CS)
KREJČÍŘ P., BRADÁČ A. Znalecký standard č. I/2005 - oceňování motorových vozidel. AKADEMICKÉ NAKLADATELSTVÍ CERM, s.r.o., Brno, 2004 (CS)
BRADÁČ A., KREJČÍŘ P., HALLEROVÁ, A. Úřední oceňování majetku. AKADEMICKÉ NAKLADATELSTVÍ CERM, s.r.o., Brno, aktuální vydání v daném roce (CS)
BRADÁČ a kol. Soudní inženýrství. AKADEMICKÉ NAKLADATELSTVÍ CERM, s.r.o., Brno 1997 ISBN 80-7204-057-X (CS)
MAKOVEC, J. Oceňování strojů a výrobních zařízení. Oeconomia, 2. vyd. Praha: 2010. ISBN 978-80-245-1737-7 (CS)
KRABEC, T. Oceňování podniku a standardy hodnoty. Grada, Publishing, a.s., 1. vyd. Praha: 2009. ISBN 978-247-2865-0 (CS)
INTERNATIONAL VALUATION STANDARD COMMITTEE (IVSC). International Valuation Standards 2017. IVSC, London. 2017. (CS)
Planned learning activities and teaching methods
Teaching is carried out through lectures and seminars. Lectures consist of interpretations of basic principles, methodology of given discipline, problems and their exemplary solutions. Seminars particularly support practical mastery of subject matter presented in lectures or assigned for individual study with the active participation of students.
Assesment methods and criteria linked to learning outcomes
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.
Language of instruction
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
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.
Specification of controlled education, way of implementation and compensation for absences
Attendance in seminars will be checked.
Classification of course in study plans
- Programme EID_P Master's, 1. year of study, summer semester, 4 credits, compulsory