Avalúo de una finca bananera mediante tres métodos de valoración agrarios en la provincia de el oro

Abstract

The appraisal of agricultural assets is an activity that has gained importance over time and in each country requires constant updating according to the laws and regulations to justify the monetary value of a property. An agrarian valuation study is important because it facilitates the understanding of the natural, social and economic interactions that revolve around the rural sector. In agricultural appraisals, due to their degree of difficulty, the most appropriate methodology is used, which allows to conclude with the real value in economic terms of the land, buildings and production, which protect the interests of the owners. Among the main methods of agricultural appraisals we have the market method, the income method and the cost method, each of these methods has its particular characteristic shape when used. The objective of this research was to analyze by means of empirical comparison which method is the most appropriate for the valuation of a banana farm in the province of El Oro. The work is of a non-experimental type and descriptive cross-section, since they were not modified the study variables and the data are taken in a single moment. The appraisal of the Santa Bárbara farm was carried out following certain technical criteria for the valuation of real estate for agricultural purposes, once the general characteristics of the property were identified, classified and evaluated, the market research was carried out, which was analyzed and revised. In the market method, a survey was carried out in the area surrounding the farm under study on the values per hectare and resulted in an average value per hectare of $ 29,700.00 dollars and an approved value of $ 27,000.00 dollars / ha; the total value of this method including the value of the buildings was $ 628,464.65. The income method takes utility as a measure of value, that is, the ability to produce income is based on the productivity of the property to estimate its value. This method estimates the present value of the income that the good generates, considers the expenses, income and utility of the good. Results were obtained in production costs of $ 4.01 dollars / box and income of $ 5.50 dollars / box, and a total profit of $ 1.49 dollars / box; the total profit was $ 5,964.35 plus the $ 583,200.00 market method, resulting in a total of $ 589,164.35. The agricultural valuation method that is recommended to be used is the cost method, since the highest calculated value was obtained ($ 783,859.55 dollars) because it includes the value of the land from the market method, constructions, special constructions and goods other than land.