TFL Vsebine / Revija SIR*IUS

Knowledge of machines and equipment and their components

Ocenjevanje vrednosti premoženja temelji na poznavanju standardov ocenjevanja in metodoloških pristopov, predvsem na poznavanju temeljnih vedenj strokovnih področij. Ocenjevalci podjetij uporabljajo osnovna znanja s področja poslovnih financ, računovodstva in drugih ekonomskih področij, ocenjevalci nepremičnin znanja gradbene fizike, gradbenih materialov in drugih gradbenih znanj ter ocenjevalci strojev in opreme znanja s področja mehanike, trdnosti, tehnologije, strojnih elementov ter drugih področij strojništva. Poznavanje strojev in opreme ter njihovih sestavin predstavlja enega izmed osnovnih pogojev v postopku ocenjevanja. Ocenjevalec mora poznati načela projektiranja, konstruiranja, lastnosti materialov, prenašanja obremenitev, tehnologij obdelave, delovanja komponent in njihove soodvisnosti. Prav tako so pomembni branje in uporab tehnične dokumentacije in poznavanje standardov s področja strojništva. Ocena vrednosti strojev in opreme mora biti izdelana skladno s hierarhijo pravil ocenjevanja, vendar je treba v postopkih ogleda in identifikacije stroja nujno proučiti fizične parametre ocenjevanega premoženja, kot je vrsta stroja in operacije, za katero je izdelan, dimenzije območja obdelovanja obdelovanca, način uporabe, konstrukcijsko zasnovo, kakovost izdelave komponent itd. Pri ocenjevanju tehnoloških postrojenj pa je treba proučiti sestavine linij, sklopov in podsklopov, masne pretoke, kapacitete ter tehnološko stopnjo. Pri tem ocenjevalec proučuje in uporablja tehnično dokumentacijo, poznavanje področij strojništva, strokovne standarde in proučuje stopnjo tehnologije.

Apart from the valuation standards and methodological approaches, appraising the value of assets is first and foremost based on the essential knowledge of the professional areas. Here, business appraisers apply their basic knowledge of business finance, accounting and other economic fields, real estate appraisers their knowledge of building physics, construction materials and other construction areas, whereas machinery and equipment appraisers make use of their knowledge of mechanics, strength, technology, machine components and other areas of mechanical engineering. Being familiar with machinery and equipment as well as their components constitutes one of the main conditions of a valuation process. The appraiser must be acquainted with the principles of design, construction, material properties, load transfer, processing technologies, performance of components and their interdependence. Equally important is also being able to read and use technical documentation as well as being familiar with mechanical engineering standards. Machinery and equipment valuation must be conducted in accordance with the hierarchy of valuation rules. However, the machine inspection and identification procedures must consider the physical parameters of the assets being appraised, such as the type of machinery and operation it was designed for, dimensions of the workspace of a workpiece, manner of use, construction design, quality of components, etc. Appraising technological facilities, on the other hand, involves examining the line components, assemblies and sub-assemblies, mass flow rates, capacities and the technological level. In this process, the appraiser studies and uses technical documentation, applies their knowledge of mechanical engineering and professional standards, as well as analyses the level of technology.