Insegnamento mutuato da: B026438 - ESTIMO RURALE E ELEMENTI DI CONTABILITA' ANALITICA Corso di Laurea Magistrale in SCIENZE E TECNOLOGIE AGRARIE
The course gives competence on: different appraisal methods applied in the forest sector; assessment of forest investments through the private-public Cost/Benefit analysis; Land Register and financial mathematics; Analytical accounting
Michieli Trattato di Estimo
Serpieri A., La stima dei beni fondiari, Edagricole, Bologna, 1950.
Medici G. Principi di Estimo. Ed. Calderini.
Skills in developing appraisal methods in the agricultural sector and in the rural areas. Knowledge of accounting elements.
Lectures 48 hours; Laboratory 24 hours
More details and Course materials (lecture slides) www.ruralflorence.it
Type of Assessment
mid term test and final exam
Introduction to general appraisal. Appraisal and economic principles.
Definitions: goods, needs, utility, value and price.
Appraisal method and procedures. Economic aspects. The general function of appraisal. Synthetic and analytical procedures.
Synthetic and analytical appraisal of forest and agricultural land. Appraisal of enterprises' stocks. Damage appraisal.
Evaluation of land improvements
Assessment on the convenience to implement land improvement on the basis of the income, of the rate and of capital value.
Evaluation of land improvements and the investments.
The value, revenue and rate indexes; Net Present Value and the Internal Rate of Return.
Private and public Cost/Benefit analysis.
Appraisal of public goods and services
General notions: indirect and direct methods.
Special appraisals: expropriation, usufruct, obligations.
Land register and financial mathematics in the appraisal method
Elements of accounting and farm budget analysis
- elements of informatics for the mathematical/financial calculations
- models of multi-period analysis for the evaluation of land improvements and of the investments
- budget models