FEATURES OF DETERMINING THE MARKET VALUE OF GAS STATIONS USING VARIOUS VALUATION APPROACHES
Article Sidebar
Main Article Content
Abstract
The article shows the relevance of assessing such a specific object of assessment as gas stations, considers methodological approaches to assessing gas stations, and identifies the main factors influencing the formation of the market value of gas stations.
There are two ways to determine the market value of a gas station, both from the position of the land and property complex and from the position of an independent business. In this study, the market value of a gas station was determined from the perspective of the entire property complex, i.e. land plot, buildings and structures located on it, as well as all movable property. At the same time, to evaluate the land plot, the method of comparative analysis was used within the framework of the comparative approach, for the evaluation of buildings and structures - the method of replacement cost within the framework of the cost approach, and for the evaluation of movable property - the method of calculating the price of a homogeneous object within the framework of the cost approach. As a result, the market value of the land and property complex located at the address: Tyumen district, Shcherbak village, 48th km of the Tobolsk highway amounted to 22,015,855 rubles.
The work identified features and difficulties in assessing gas stations in the context of various approaches and methods. Thus, within the framework of the income approach, there is a lack of information about income and problems in collecting information about the income of analogous objects; comparative approach - difficulty in selecting analogue objects and using data on already completed purchase and sale transactions; cost approach - difficulty in calculating gas station property, which is very labor-intensive and difficulties in calculating depreciation and replacement cost.
Article Details
References
2. Evtushkova E.P. Formation of sustainable development of municipal areas of the southern forest-steppe zone of the Tyumen region: monograph / E.P. Evtushkova, T.V. Simakova, A.A. Matveeva. – Tyumen: State Agrarian University of the Northern Trans-Urals, 2023. – 174 p.
3. Evtushkova E.P. Determination of the market value of a land plot with the right of limited use (based on materials from the Chayandinskoye oil and gas condensate field in the Lensky district of the Republic of Sakha (Yakutia)) / E.P. Evtushkova, O.B. Mezenina // Moscow Economic Journal. - 2021. - No. 8.
4. Konoplin M.A. Analysis of the organization of territory use during the long-term development of the village of Uporovo, Tyumen region / M.A. Konoplin, T.V. Simakova // International Agricultural Journal. - 2022. - T. 65. - No. 2.
5. Lobakov I.V. Features of determining the market value of a land and property complex for commercial purposes (using the example of a trade facility located in the city of Nyagan, Khanty-Mansi Autonomous Okrug-Yugra) / I.V. Lobakov, A.A. Matveeva // Collection of materials of the LIV Student Scientific and Practical Conference dedicated to the 75th anniversary of Victory in the Great Patriotic War “Current issues of science and economy: new challenges and solutions.” - 2020. - pp. 302-306.
6. Matveeva A.A. Estimated zoning based on the results of the state cadastral assessment of lands in settlements / A.A. Matveeva, T.A. Yurina // Economics and entrepreneurship. 2023. No. 6 (155). pp. 473-477.
7. Honey A.E. Problems, prospects and directions for the development of appraisal activities in Russia / A.E. Honey // Journal “Current problems of economics, sociology and law”. - 2018. - No. 1. - P. 55-58.
8. Wise E.V. Features of determining the market value of industrial land and property complex / E.V. Wise, A.A. Matveeva // Collection of materials of the LVI scientific-practical conference of students, graduate students and young scientists “Achievements of youth science for the agro-industrial complex”. - 2022. - pp. 638-647.
9. Okolelova E.Yu. Improving methods for determining the market value of real estate objects / E.Yu. Okolelova, E.S. Voronova, A.A. Bobyleva // Economics in the investment and construction complex and housing and communal services. - 2019. - No. 1 (16). - P. 32-36.
10. Ryabkova E.V. Organization of the use of built-up territory (on the example of Tyumen) / E.V. Ryabkova, S.S. Ratzen, A.A. Yurlova // Collection of proceedings of the II International Scientific and Practical Conference of Young Scientists and Specialists “Achievements of Agrarian Science to Ensure Food Security of the Russian Federation.” - Tyumen, 2022. - pp. 86-95.
11. Soloshenko A.I. The procedure for determining cadastral value / A.I. Soloshenko, E.P. Evtushkova // Collection of materials of the LVI scientific-practical conference of students, graduate students and young scientists “Achievements of youth science for the agro-industrial complex”. - 2022. - pp. 760-768.
12. Soloshenko A.I. Analysis of the integrated development of the built-up area of the city of Tyumen (Leninsky Autonomous Okrug) / A.I. Soloshenko, N.V. Litvinenko // Collection of proceedings of the LVII scientific-practical conference of students, graduate students and young scientists “Achievements of youth science for the agro-industrial complex”. - Tyumen, 2023. - pp. 230-236.
13. Yurina T.A. Spatial development of the city territory as a factor in the sustainability of its development / T.A. Yurina, A.A. Matveeva // Economics and entrepreneurship. - 2023. - No. 6 (155). - pp. 487-493.
14. Yurina T.A. Mechanism for regulating appraisal activities in the Russian Federation in the context of digitalization / T.A. Yurina // Collection of proceedings of the All-Russian scientific and practical conference dedicated to the 20th anniversary of the Department of Land Management and Cadastre “Land Management, Cadastre and Land Monitoring: Problems and Development Prospects.” - Tyumen, 2023. - pp. 115-121.