EXTENT OF DETERIORATION AND ABSOLESCENCE IN COST APPROACH METHOD FOR REAL ESTATE APPRAISAL

V diplomskem delu je prikazano stanje nepremičninskega trga v Sloveniji in predstavljen postopek ocenjevanja tržne vrednosti nepremičninskih pravic. Opisane so metode za ocenjevanje vrednosti nepremičninskih pravic, ki so dandanes v uporabi v skladu z MSOV. V sklopu vsake od metod so predstavljeni njeni temeljni metodološki principi, predpostavke in omejitve. Osrednji del naloge predstavlja praktični prikaz ocene vrednosti nepremičninskih pravic z uporabo nabavnovrednostnega načina s poudarkom na zmanjšanju vrednosti zaradi poslabšanja inzastaranja.This thesis gives a review of the real estate market in Slovenia and presents the process of real estate appraisal. Methods for estimating the value of bundle of rights in real estate, which are presently used in accordance with International Valuation Standards (IVS), are described. Basic methodological principles, assumptions, and limitations within each of the method are presented. The essential part of the thesis is a practical demonstration of real estate appraisal by using the cost approach method, with emphasis on depreciation by deterioration an obsolescence