Metsamaa arvestusliku ja turuväärtuse võrdlemine Eestis ja Soomes
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Kuupäev
2015
Kättesaadav alates
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Abstrakt
Metsamaale väärtuse leidmine on komplitseeritud tegevus, millega on seotud üha enam ettevõtteid. Turumajanduses määrab hinna pakkumise ja nõudluse suhe, millest moodustub turuväärtus. Enne tehingu toimumist on võimalik hinnata metsamaa väärtust arvestuslikul teel, mille tulemus võib, kuid ei pruugi, olla tehingu hinna aluseks. Töö eesmärgiks oli uurida metsamaale arvestusliku väärtuse leidmise võimalusi ja võrrelda seda väärtust turuväärtusega. Selleks uuriti teemakohast kirjandust ja kasutati küsitlust metsamaa ostu ja müügiga tegelevate ettevõtete seas nii Eestis kui Soomes. Uuriti ka varasemalt toimunud metsamaa tehingute põhjal arvestuslike meetoditega arvutatud väärtuse ja turuväärtuse erinevust. Arvestusliku väärtuse leidmiseks kasutati osade summa meetodi abitabeleid ja metsa kasvu simulaatorit MOTTI. Kuna need on Soomes välja töötatud vahendid, oli alameesmärgiks püstitatud nende vahendite kasutamisvõimaluste hindamine Eesti metsamaa väärtuse leidmisel. . Leiti, et arvestusliku väärtuse arvutamiseks on mitmeid võimalusi ja küsitluse vastustele tuginedes selgus, et Eestis on hindamisel kasutusel eelkõige kogemusel põhinev lähenemine ja ettevõtetel on omad arvutuskäigud metsa väärtuse leidmiseks. Samas on Soomes kasutusel peamiselt osade summa meetod. Juhtumiuuringute abil selgus, et Eestis on metsamaale leitud arvestuslik väärtus turuväärtusest suurem, Soomes seevastu turuväärtusega küllaltki sarnane. Läbiviidud arvutustele tuginedes ei peeta otstarbekaks Soome abitabelite ja MOTTI laialdasemat kasutamist Eestis metsamaale tehingu hinna aluseks oleva väärtuse leidmiseks. Arvestusliku väärtuse leidmist metsamaale Eestis on soovitatav edasi uurida. Täpsemate tulemuste saamiseks tuleb kaasata suuremat tehingute hulka erinevatest maakondadest ja ettevõtetest.
Forest land valuation is a complicated action where increasingly more companies are involved in. In market economy price is determined by the relation of supply and demand that forms the market value. Before a transaction transpires, it is possible to calculate the value of forest land which may or may not be the source for the transaction price. The objective of this study was to examine possibilities for finding calculated value to forest land and compare that value with market value. Therefore related literature was studied and a questionnaire was used in both Estonian and Finnish companies who deal in forest land sales transactions. The difference between calculated value and market value was also compared on the basis of previously conducted forest land transactions. Auxiliary value tables of the summation method and stand simulator MOTTI were used for calculating the value to forest land. As these tools are developed in Finland, a sub-objective was set to assess the application possibilities of these tools for finding value to forest land in Estonia. It was found that there are several possibilities for computing the calculated value and relying on the questionnaire responses it was discovered that in Estonia primarily an experience-based approach to valuation is used and companies have their own methods of calculation to find value. Whereas in Finland summation method is mainly used. Via case studies, it was found that in Estonia calculated value of forest land was higher than market value, in Finland, on the other hand, rather similar to market value. According to conducted calculations wider use of Finnish auxiliary value tables and MOTTI in Estonia is not appropriate for finding the value underlying a transaction price. It is recommended to further research finding of the calculated value to forest land in Estonia. For more accurate results a bigger number of transactions from different counties and companies must be included.
Forest land valuation is a complicated action where increasingly more companies are involved in. In market economy price is determined by the relation of supply and demand that forms the market value. Before a transaction transpires, it is possible to calculate the value of forest land which may or may not be the source for the transaction price. The objective of this study was to examine possibilities for finding calculated value to forest land and compare that value with market value. Therefore related literature was studied and a questionnaire was used in both Estonian and Finnish companies who deal in forest land sales transactions. The difference between calculated value and market value was also compared on the basis of previously conducted forest land transactions. Auxiliary value tables of the summation method and stand simulator MOTTI were used for calculating the value to forest land. As these tools are developed in Finland, a sub-objective was set to assess the application possibilities of these tools for finding value to forest land in Estonia. It was found that there are several possibilities for computing the calculated value and relying on the questionnaire responses it was discovered that in Estonia primarily an experience-based approach to valuation is used and companies have their own methods of calculation to find value. Whereas in Finland summation method is mainly used. Via case studies, it was found that in Estonia calculated value of forest land was higher than market value, in Finland, on the other hand, rather similar to market value. According to conducted calculations wider use of Finnish auxiliary value tables and MOTTI in Estonia is not appropriate for finding the value underlying a transaction price. It is recommended to further research finding of the calculated value to forest land in Estonia. For more accurate results a bigger number of transactions from different counties and companies must be included.
Kirjeldus
Märksõnad
metsamaa, turuväärtus, Eesti, Soome, bakalaureusetööd