METHODOLOGICAL APPROACHES TO THE EVALUATION OF AGRICULTURAL LANDS IN THE CONTEXT OF FOOD SUPPLY OF AGRARIAN ENTERPRISES

Abstract

The article is devoted to the consideration of methodical approaches to the assessment of agricultural land in the context of food supply by agricultural enterprises. It has been established that the assessment of land as a component of the country's national wealth is a comparable quantitative and economic calculation of its consumer properties and ecological and economic effects of use for different purposes of land plots as an object of assessment. Studies have shown that prices for agricultural land will be low. There is a threat of landlessness for peasants who want to work on the land, but do not have the funds, so it is necessary to establish a minimum price level for agricultural land, which, in our opinion, should be about 1,500-2,000 dollars. USA for 1 hectare, and this is provided that the land will not be sold to foreigners. When the market price is lower than this limit, the land offered for sale must be bought by the state and sold to the effective owner at a price not lower than the minimum or leased. It was established that the method of capitalization of land rent is carried out by converting monetary income into value using the capitalization coefficient, that is, the share of current income in the total value of the plot. This method can be applied to plots of land, because it is a functional object on which crops are grown annually, and therefore receive certain amounts of income and expenses that are well predicted. The value of a plot is determined mainly by its ability to generate income in the future. Thus, when dividing the net income by the capitalization ratio, the value of the land plot is obtained. It is proven that the weighted average value of the final value of the land plot is determined by weighing (assessing the advantages and disadvantages) of each method and the results obtained by it. The degree of confidence in the values of the value of the object of assessment within the framework of comparative and income approaches, their weighting value is determined based on considerations of the validity of these values and reality on the real estate market.