成本逼近法

成本逼近法及其在农地评估中的应用

The cost approach and its application to agricultural land evaluation

首先提出比较适用我国目前农地评估的3种方法，即成本逼近法、收益还原法和基准地价法，然后将这3种方法在农地评估中的原理和应用加以介绍和分析。

E. the cost approach , the income approach and base land price approach . Principles and application of the above mentioned three methods are presented and analyzed in the paper .

在运用成本逼近法时，待估地块的价格是由开发具有同样效能的土地的劳动耗费和物质费用所决定的。

In terms of cost approach , price of land to be appraised is determined by the labor expense and material cost that are brought by developing the land with the same efficiency .

最后，在土地估价方法中，拓宽了收益还原法中的土地总收益、总费用、还原率以及成本逼近法中的土地开发费、税费等参数的应用范围。

Finally , at the ways of evaluating land price , it spread the using scope of the profit , cost , and rating of reduction in the method of income reduction and the exploitation expenses of the land , the tax in the method of cost approach .