TFL Vsebine / Revija SIR*IUS

Assumptions in the Valuation of Machinery and Equipment

Ocenjevanje vrednosti premoženja je kompleksna naloga, ki od ocenjevalca zahteva poznavanje in spoštovanje ocenjevalskih standardov, pravil, metod in postopkov ter predmeta ocenjevanja. Čeprav ocenjevalska pravila in standardi dajejo ustrezno podlago izvajanju ocene vrednosti, pa je vsak projekt nekaj posebnega z znanimi in neznanimi dejstvi. Na podlagi tega je ocenjevalec pri izvajanju ocene omejen s podatki, dogodki, predvidevanji, neznanimi lastnostmi in ne nazadnje vplivi in dejstvi, ki se šele lahko pojavijo. Zaradi tega mora ocenjevalec vrednosti upoštevati in opredeliti številne predpostavke, na katerih gradi oceno vrednosti. Za oceno vrednosti je pomembno upoštevanje predpostavk, ki se nanašajo na naročnika, tehnično in tehnološko stanje strojev in opreme, njihovo delovanje in uporabo ter razmere na trgu. Z vidika lastnosti in uporabnosti strojev in opreme je treba določiti številne predpostavke, med drugim o dosedanjem obratovanju in vzdrževanju, pričakovani uporabi, stroškovnih vidikih (eksponent zmogljivosti), tehnoloških, ekoloških in tržnih vidikih. Vsako odstopanje od upoštevanih predpostavk pove uporabniku, da se sprememba predpostavk odraža tudi na ocenjeni vrednosti.

Estimating the value of assets is a complex task that requires an appraiser to know and observe the valuation standards, rules, methods and procedures, and the assets subject to valuation. Although valuation rules and standards provide an adequate basis for the assessment of value, every valuation assignment represents a unique project with well known as well as unknown facts. The appraiser's implementation of the assessment is limited by available data, events, assumptions, unknown properties and last but not least by impacts and facts that can only emerge. Therefore, the appraiser has to consider and define a number of assumptions on which to build the assessment of the value. When assessing the value, it is important to consider assumptions relating to the client, the technical and technological condition of the machinery and equipment, their performance and use, and the market situation. In terms of features and usability of machinery and equipment it is important to establish a number of assumptions, among other things, on the existing operation and maintenance, the expected use, cost aspects (capacity exponent), technological, ecological and commercial aspects. Any deviation from the assumptions tells the user that the change in the assumption is also reflected in the appraised value.