Oceňování nemovitých věcí

Abstract

This thesis entitled "Valuation of immovable property" is divided into two parts, theoretical and practical. The subject of theoretical part is an introduction to individual approaches that are used in the valuation practice in the Czech Republic (cost, income, and comparative approach). These approaches are explained in more detail in terms of administrative and market valuation, including methods of calculation. The subjects of practical part are selected methods of administrative and market valuations used for valuation of a selected file of immovable property. The administrative valuation method is used for: a family house evaluated by income approach, a farm building evaluated by cost approach and a garden evaluated as a building plot. Direct comparison method using the coefficient differences and method of perpetual annuity are used in the market valuation method. In the conclusion of the practical part the obtained results are summarized and recommendations for valuation practice are suggested.