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Title:Metodologija vrednotenja nepremičnin za primer gostinskega lokala v Mariboru
Authors:ID Kovačič, Žan (Author)
ID Jagrič, Timotej (Mentor) More about this mentor... New window
Files:.pdf MAG_Kovacic_Zan_2024.pdf (2,52 MB)
MD5: DF8445FF241DD2D001ABE48A7F6F0317
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Ocenjevanje vrednosti nepremičnin je izkazovanje mnenja o vrednosti nepremičnine na podlagi pravilne uporabe načinov, metod in postopkov, ki so potrebni za strokovno in objektivno ocenitev nepremičnine. Mednarodni standardi ocenjevanja vrednosti natančno določajo tri glavne načine ocenjevanja vrednosti nepremičnin. To so način tržnih primerjav, na donosu zasnovan način in nabavnovrednostni način. Vsak način sestavlja ena ali več metod, ki jih lahko ocenjevalec nepremičnin uporabi za oceno vrednosti. Z oceno vrednosti, ki jo izdela pooblaščeni ocenjevalec vrednosti nepremičnin, se potencialne stranke srečajo ob različnih priložnostih. Najpogosteje po oceni vrednosti nepremičnine povprašujejo ob nakupu ali prodaji nepremičnine, za računovodsko poročanje, pri likvidaciji ali prisilni poravnavi podjetja, v postopku dedovanja ali pa za namen odmere različnih davkov. Ocenjevalec, pooblaščen za vrednotenje nepremičnin, je fizična oseba, ki je za opravljanje nalog pooblaščenega ocenjevalca vrednosti nepremičnin pridobila dovoljenje Slovenskega inštituta za revizijo. V sklopu magistrske naloge je na primeru gostinskega lokala v Mariboru predstavljen postopek ocene vrednosti nepremičnine po metodi primerljivih poslov, metodi diskontiranega denarnega toka, metodi neposredne kapitalizacije in metodi množiteljev. Pri ocenjevanju smo upoštevali MSOV in slovenske standarde ocenjevanja vrednosti. Ob upoštevanju trenutnih razmer trga poslovnih nepremičnin in analize poslovanja nepremičnine smo izračunali ocenjeno vrednost gostinskega lokala.
Keywords:gostinski lokal, način tržnih primerjav, na donosu zasnovan način, metoda primerljivih prodaj, metoda neposredne kapitalizacije
Place of publishing:Maribor
Publisher:Ž. Kovačič
Year of publishing:2024
PID:20.500.12556/DKUM-89432 New window
UDC:332.8
COBISS.SI-ID:210643971 New window
Publication date in DKUM:08.10.2024
Views:235
Downloads:110
Metadata:XML DC-XML DC-RDF
Categories:EPF
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Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:23.08.2024

Secondary language

Language:English
Title:Real estate valuation methodology for the case of a restaurant in Maribor
Abstract:Property valuation is the expression of an opinion on the value of a property based on the correct application of approaches, methods, and procedures necessary for a professional and objective assessment of the property. The International Valuation Standards (IVS) precisely define three main approaches to property valuation: the market comparison approach, the income-based approach, and the cost approach. Each approach comprises one or more methods that a property appraiser can use to estimate the value. Potential clients encounter property value assessments made by certified property appraisers on various occasions. Most commonly, they inquire about property valuations when buying or selling a property, for accounting reporting, during liquidation or forced settlement of a company, in inheritance proceedings, or for tax assessment purposes. A certified property appraiser is an individual who has obtained authorization from the Slovenian Institute of Auditors to perform the duties of a certified property appraiser. As part of the master's thesis, the valuation of a property, specifically a restaurant in Maribor, is presented using the comparable sales method, the discounted cash flow method, the direct capitalization method, and the multipliers method. In our valuations, we relied on both Slovenian and International Valuation Standards. Considering the current market conditions of commercial real estate and the analysis of the property's operations, we calculated the estimated value of the hospitality venue.
Keywords:restaurant, market comparison approach, income-based approach, comparable sales method, direct capitalization method


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