Oceňování lesů v České republice

Abstract

The objective of the diploma work is the analysis of the most suitable methods for the forest valuation. A comparison of the administrative and market valuation is made. The work is divided into five chapters including the introduction and the conclusion. The second chapter characterizes forests in terms of their valuation. The third chapter, called “The administrative and market forest valuation”, describes several different methods of the forest valuation. The fourth chapter, “Comparison of the valuation methods”, is focused on the factual examples of the forest valuation and their mutual comparison. The forest land with the vert was valuated by three methods: administrative approach, comparative method and the yield method. The calculated administrative price exceeds the market price, so the primary hypothesis which assumes the opposite phenomenon is negated. The comparisons result into the author’s conclusion that the administrative forest valuation (the property valuation law), gives the exact procedure and values for the forest valuation, however the used coefficients do not provide too much space for the forest variety and differentness specification as it is in the reality required. The comparative method has a big advantage in the used differentness coefficients, which open the possibility to the personal creativity and imagination, which the forest definitely needs. The yield method is good for those, who want to purchase the forest or invest into the forestry. From the built-up incomes and expenses is possible to find out, whether the investment is profitable or not. In accordance with author’s opinion, the forest doesn’t belong to the area of the investment to all intents and purposes, and the forests are not appreciated so that as they should be. The real significance of the forest is in principle incalculable.