Academic literature on the topic 'Reprodukční cena'

Obsahem práce je řešení problematiky oceňování v konkrétním podniku a to na základě teoretických poznatků uvedených v teoretické části. Jedná se především o obecné možnosti oceňování aktiv, oceňování při běžném účtování, oceňování v účetní závěrce. Část je věnována problematice oceňování zásob vlastní výroby, porovnání oceňovacích metod na vypovídací schopnost údajů v účetních výkazech.

In the process of property appraising, the material value of a building is usually set in these ways: - through a proceeding in compliance with the regulation to the law on property appraising without considering the coefficient of marketability (Kp), - through a detailed item budget or with the aid of aggregated items, - through a calculation based on technical-economic indicators (THU). In all cases, calculation of wear based on the age of the building or its parts is applicated without sufficient considering the real technical condition of the building. The thesis is concerned with working out a more precise option of the last mentioned way of setting material value of a building, i.e.on the base of price indicators. The aim of the thesis is to suggest a method of property appraising through an alternative way that would more precisely consider the real technical condition of the building and its wear. This aim can be reached by using a set of differentiated price indicators and by giving precision to the calculation of wear deduction based on evaluation of the real technical condition of defined particular parts of the building. To reach this aim, the thesis suggests a procedure of using price indicators from the Catalogue of buildings and compounds, a procedure of dividing a building into functional segments, and a procedure of setting wear deduction based on real defects of functional segments and on the level of their degradation. The thesis follows results of a grant task Optimalization of technical-economic characteristic of a building, on which the author participated in a close cooperation with the Qualiform company, RTS company and the Institute of Construction Economics and Control of VUT FAST.

The aim of the thesis is to determine the amount of economic rent for an apartment building in Jindřichův Hradec. Firstly, there is calculated the amount of the running coasts of the apartment house. As follows, the market survey in Jindřichův Hradec reveals the amount of rent in apartments of different sizes and dispositions. From the stated values it is determined the economic rent, which is compared with the real amount of the rent obtained by the owner of the apartment house.

This diploma thesis deals with the analysis of the highest and best use of the property, which is practically applied to a specific example. The analysis is performed on the buildings of the former restaurant Slovan in Kroměříž that the currently unused. On logically probable recovery are performed four tests (legal admissibility, physical possibility, financial merits and maximum profitability), on the basis of which will be the highest and best use.

This thesis focuses on the comparison of selected methods of valuation for the property type flat in Karlovy Vary - Stara Role, specifically prefabricated insulated houses. The theoretical part describes the basic concepts associated with the valuation, it describes methods of valuation and detailed description of location . The practical part of the thesis is focused on the valuation of flats according to the current price regulation. Comparative and yield methods are used in this valuation. The conclusion of the final price of these methods is processed and evaluated.

The objective of the thesis is to determine the economic rent amount for a family house located in Brno. The concept “economic rent” refers to the amount of payment that brings adequate profit to the landlord. First, all the factors are identified that compose cost rent, i.e. the rent of mere providing and maintaining a property. The main variable is represented by the reproduction value of a dwelling. For the purposes of this thesis, the reproduction value is determined using the cost method (in agreement with the evaluation regulation). Second, the capitalization rate is determined so that an adequate profit could be calculated. The following two methods are employed: the surcharge method and the method of comparison with the financial market. The thesis presents seven alternatives of an economic rent, depending on the interest rates. Lastly, the calculation of the rate of return is performed, along with a correctness test of the calculation of the economic rent amount.

The aim of diploma thesis is to evaluate selected company as a whole for its inner purpose. This purpose allocate category value, respectively determination of venture?s market value, which is most often defined as estimated amount for shift assets to the date of evaluation among optional and independent partners. Theoretical part of thesis qualify theoretical problem frame of company valuation. In this part of thesis essential key words, factors and value categories are defined. Part of the problem is also strategic and financial analysis and projection of future reports or financial plan. Last part deals with methods of valuation itself ? methods based on revenue analysis, market and assets. For evaluation purpose has been chosen company BRÁZDA-AUDIT, a. s., which deals with experts activities in field of economics.