成本逼近法复习(国外英语资料).docVIP

成本逼近法复习(国外英语资料) Guidance content: Cost approach review I. cost approach approach 1, the definition of cost approach That is, the method of estimating land price by the cost structure of land development is a common method in our country. To distinguish between cost approach and the general real estate valuation of the cost method, the latter is assumed that the land price is known. 2. The basic principle and calculation formula of cost approach The basic idea: land acquisition costs and infrastructure development costs as the two basic cost, which should be produced with the basic cost of the corresponding profit and interest, form the basis of part of the land price, plus the price of land ownership benefits obtained. Basic formula: Land price = land acquisition fee + land development fee + tax + Interest + profit + land value-added benefits The cost approach method is the deformation of the residual method, and the formulas are similar in form. 3, cost approach and land price composition The nature of land prices: the actual rent includes the real rent and the depreciation and interest of land investment in two parts. The land price is made up of two parts, namely, the capitalization of land rent and the depreciation and interest of land investment. Therefore, when analyzing land value, the land should be divided into two categories: land, land and land. Notice the transformation of the 4 formulas Enlightenment: first of all, the discussion of land price structure must be carried out according to specific land conditions; secondly, the land price should be investigated and analyzed in the course of formation and change of land rent. The major component of land prices after development: (1) land acquisition fees are divided into two categories: state collection, requisition of collective land and the acquisition of urban land. (2) land development fees (including the corresponding development profits and interest); (3) land value increment income and present value