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B026438 - RURAL ASSESSMENT AND ANALYTICAL ACCOUNTING
Main information
Teaching Language
Course Content
Suggested readings
Learning Objectives
Teaching Methods
Further information
Type of Assessment
Course program
Academic Year 2016-17
Course year
First year - First Semester
Belonging Department
Agrifoodstuffs Production and Environmental Sciences (DISPAA)
Course Type
Single education field course
Scientific Area
AGR/01 - AGRICULTURAL ECONOMICS AND RURAL APPRAISAL
Credits
9
Teaching Hours
72
Teaching Term
19/09/2016 ⇒ 16/12/2016
Attendance required
No
Type of Evaluation
Final Grade
Course Content
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Course program
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Lectureship
Teaching Language
Italian
Course Content
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
Suggested readings (Search our library's catalogue)
Michieli Trattato di Estimo
Serpieri A., La stima dei beni fondiari, Edagricole, Bologna, 1950.
Medici G. Principi di Estimo. Ed. Calderini.
Serpieri A., La stima dei beni fondiari, Edagricole, Bologna, 1950.
Medici G. Principi di Estimo. Ed. Calderini.
Learning Objectives
Skills in developing appraisal methods in the agricultural sector and in the rural areas. Knowledge of accounting elements.
Teaching Methods
Lectures 48 hours; Laboratory 24 hours
Further information
More details and Course materials (lecture slides) www.ruralflorence.it
Type of Assessment
mid term test and final exam
Course program
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
Laboratory:
- 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
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
Laboratory:
- 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