在建工程估价成本法的动态修正

Dynamic Modification of Cost Method for Evaluation of Construction in Progress

运用成本法进行估价时,由于原来购入土地价格较低而当前公开市场土地价格较高,土地已经获得了较大的增值。有理由可以认为这部分增值已经涵盖了部分利润。在这种情况下,如果按照传统的成本法公式计算土地利润,最终测算出来的标的物价值会有较大偏离。针对该种情况,笔者认为:成本法估价时,在土地公开市场价值已经涵盖部分利润的情况下,应当对计算公式进行动态修正,所得即为估价对象价值。

When evaluating construction progress, we always use hypothetical development method and cost method. If the land price increases very fast in recent years, the final value opinion will be high by using traditional formula. That is because of the land price in appraisal work period including the profit. So when we calculate the final value opinion, we add profit the land profit again. Thus the final value opinion is higher by using cost method than by using hypothetical development method. The writer state that we can dynamic modify the trditional formula of cost method.