Course: Company and Property Valuation

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Course title Company and Property Valuation
Course code KEN/OPM
Organizational form of instruction Lecture + Lesson
Level of course Bachelor
Year of study 1
Semester Winter and summer
Number of ECTS credits 4
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Kislingerová Eva, prof. Ing. CSc.
  • Šmejkal Antonín, Ing. Ph.D.
Course content
Lectures: 1 - Introduction of property evaluation 2 - Specificity of evaluation different type of property: financial or tangible property3 - Basic legal regulations in field prices control 4 - Basic legal regulations in field prices creation5 - Specificity of evaluation different type of property: intangible property or tangible property6 - Evaluation of enterprises 7 - Evaluation of enterprises - methods 8 - Evaluation of enterprises - performance methods a compare methods 9 - Evaluation of enterprises - administrative and market difference ( plus, minus) 10- Requirements for expert in field property and enterprises evaluation 11 - Evaluation in foreign country, internationals evaluation standards 12 - European valuation standards Seminars: 1 - Introduction of property evaluation in enterprises 2 - Basic legal regulations in field property evaluation3 - Evaluation of different type of property4 - Evaluation of enterprises or property - methods5 - Evaluation in practice6 - Evaluation in European valuation standards

Learning activities and teaching methods
Monologic (reading, lecture, briefing)
  • Preparation for credit - 14 hours per semester
  • Preparation for exam - 56 hours per semester
  • Preparation for classes - 11 hours per semester
  • Class attendance - 31.5 hours per semester
Learning outcomes
To provide theoretic basis in the field evaluation of enterprise and property .
Students understand the basic principles of evaluation of enterprise property and company.
Prerequisites
There is no prerequisite for the course of Company and property valuation.

Assessment methods and criteria
Oral examination

Credit Requirements: Active participation in seminars. Examination Requirements: Written tests and oral part of exam.
Recommended literature
  • Zákon o cenách č. 580/1990 Sb..
  • Zákon o oceňování majetku č. 151/97 Sb..
  • Zákon o působnosti orgánů v ČR v oblasti cen č. 265/91Sb..
  • Zákon o znalcích a tlumočnících č. 36/67 Sb..
  • KRABEC,T. Oceňování podniku a standardy hodnoty.. Praha, Grada Publishing, 2009. ISBN 978-80-247-2865-0.
  • Mařík, M. a kol.:. Metody oceňování podniku pro pokročilé:hlubší pohled na vybrané problémy.. Praha, Ekopress, 2011. ISBN 978-80-86929-80-4.
  • Mařík, M. a kol. Metody oceňování podniku. Proces ocenění - základní metody a postupy. Praha: Ekopress, 2011.
  • NEUMAIEROVÁ I., NEUMAIER I. Výkonnost a tržní hodnota firmy.. Praha, Grada Publishing, 2006.
  • PRATT,S.P.:. Business valuation, discounts and premiums.. Hoboken: John Wiley, 2009. ISBN 978-0-470-37148-0.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester
Faculty: Faculty of Economics Study plan (Version): Accounting and Financial Management (3) Category: Economy 1 Recommended year of study:1, Recommended semester: Summer
Faculty: Faculty of Economics Study plan (Version): Management and Business Economics (3) Category: Economy 3 Recommended year of study:3, Recommended semester: Summer
Faculty: Faculty of Economics Study plan (Version): Management and Business Economics (4) Category: Economy 3 Recommended year of study:3, Recommended semester: Summer