Ocenění ovocného sadu

Abstract

The principal aim of graduation theses is the valuation of the agricultural land and fruit trees and the confrontation methods of evaluation on the concrete example. Growing fruit falls into the area of agriculture. Therefore, the second chapter is devoted to agricultural policy of the Czech republic in terms of public policy, participants and main objectives in relation the grants. The third chapter is devoted to the theory of valuation. In practice, we implemented the two basic approaches to valuation. In the case of administrative valuation is determined by the price by Act No. 151/1997, on Properte Valuation and actual Implementing Decree. The second approach is to market valuation reflects the actual situation on the property market. In the fourth section both approaches are used to award a specific practical application in the plum gardens of selected valuation methods. There are also simulated in detail the costs and revenues associated with the orchard for each year of his life. The fifth chapter presents a summary and comparison of numbers based on previous practical value and express my opinion on the situation in agriculture and valuation methods.