Tržní a administrativní oceňování v ČR

Abstract

The theme of this thesis is the administrative and market valuation in the Czech Republic, thus valuation as an instrument of public policy, which is used in many areas of public administration and private sector. The aim of this thesis is to compare the advantages and disadvantages of both approaches, both in theory and in practical using valuation of selected set of assets and determining its market value. The thesis focuses on clarifying the valuation methods used during the process of valuation and also to analyze advantages and disadvantages of market and administrative methods of valuation. In the practical part (using the valuation of selected set of assets) will be analyzed and evaluated differences arising from the different methods of valuation. The aim of this thesis is also to determine the recommendations for improving the current practice in the field of assets valuation.