Valoración de un predio agrícola en el cantón Puebloviejo de la provincia de Los Ríos
Fecha
2020
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Facultad de Ciencias Agrarias Universidad de Guayaquil
Resumen
El presente estudio fue aplicado en la finca Agro turística Mango Tour, ubicada en el cantón Puebloviejo de la provincia de Los Ríos, cuyo objetivo principal fue actualizar el valor del predio agrícola, afirmando que los avalúos son un instrumento o insumo técnico básico e importante para la toma de decisiones dentro del proceso de manejo, administración, negociación y adquisición de fincas. Se identificaron los factores a considerar y la metodología adecuada a ser aplicada para proporcionarle un valor actual al inmueble. Para la
metodología de valoración se optó por distribuir las partes a valorar de la siguiente manera: para la valoración del suelo se utilizó la metodología establecida por la Ordenanza Municipal del GAD, para la valoración de las
edificaciones se utilizó la metodología del costo y su depreciación por medio de la Tabla de Fitto y Corvini; y para la valoración de los activos biológicos se aplicó la metodología proporcionada por la AME. Con la información recolectada y procesada, los resultados fueron los siguientes: valor actual del suelo $443.089,20 (43 has.), valor actual de las edificaciones $326.716,45 y valor actual de los activos biológicos $119.358, dando un valor total de $ 889.163,65. En conclusión, comparando con el valor de hace algunos años (5
años) atrás que fue de $ 5.000,00/Ha., podemos notar la plusvalía ganada principalmente debido a la construcción de la carretera asfaltada hace un año, la suma de las edificaciones implementadas y la evalorización de los activos biológicos.
The present study was applied in the Agro tourist farm “Mango Tour”, located in Puebloviejo Canton, province of Los Ríos, whose main objective was to update the value of the agricultural property, stating that the appraisal is an essential technical instrument in the course of the process of management, negotiation and acquisition of farms. The factors to be considered and the appropriate methodology to be applied, so as to provide current value to the identified property. The assessment of the methodology was distributed in parts as follows: the Municipal Ordinance (GAD) established the methodology for the land valuation. The appraisal of the buildings, the cost of the methodology and its depreciation were done through the Table of Fitto and Corvini, while the valuation of biological assets was executed through the methodology provided by the AME. The information collected and processed produced the following results: current land value $ 443,089.20 (43 hectares), current value of buildings $ 326,716.45 and current value of biological assets $ 119,358, giving a total value of $ 889,163 , 65. To sum up, comparing the value of some years (5 years ago) that was $ 5,000.00 / Ha. with the current one, We can see that the capital gain mainly due to the construction of the paved road a year ago, the sum of the implemented buildingsand the revaluation of biological assets.
The present study was applied in the Agro tourist farm “Mango Tour”, located in Puebloviejo Canton, province of Los Ríos, whose main objective was to update the value of the agricultural property, stating that the appraisal is an essential technical instrument in the course of the process of management, negotiation and acquisition of farms. The factors to be considered and the appropriate methodology to be applied, so as to provide current value to the identified property. The assessment of the methodology was distributed in parts as follows: the Municipal Ordinance (GAD) established the methodology for the land valuation. The appraisal of the buildings, the cost of the methodology and its depreciation were done through the Table of Fitto and Corvini, while the valuation of biological assets was executed through the methodology provided by the AME. The information collected and processed produced the following results: current land value $ 443,089.20 (43 hectares), current value of buildings $ 326,716.45 and current value of biological assets $ 119,358, giving a total value of $ 889,163 , 65. To sum up, comparing the value of some years (5 years ago) that was $ 5,000.00 / Ha. with the current one, We can see that the capital gain mainly due to the construction of the paved road a year ago, the sum of the implemented buildingsand the revaluation of biological assets.
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AVALÚO, FINCA, AGROTURÍSTICA, ACTIVOS BIOLÓGICOS