VALUATION METHODOLOGY FOR MEDICAL DEVICES


No medical devices valuation methodology has been published in the Czech Republic yet. Such a methodology is important for valuation in the case of public procurements, auctions, sales or purchases of used equipment, valuation of assets for accounting purposes, e.g. in the case of gifts, etc. The Property Valuation Act defines valuation methods to be used in determining the normal value of items. In the case of medical devices, the cost method and the comparison method seem to be suitable movable property valuation methods. A detailed description and examples of calculations for selected mechanical ventilators are provided.

Keywords:
Property valuation, movable property, cost valuation method, comparative valuation method


Autoři: Šárka Čížková 1;  Zuzana Heinzová 1;  Vladimír Rogalewicz 1
Působiště autorů: CzechHTA, Faculty of Biomedical Engineering, Czech Technical University in Prague, Czech Republic 1
Vyšlo v časopise: Lékař a technika - Clinician and Technology No. 2, 2012, 42, 50-52
Kategorie: Conference YBERC 2012

Souhrn

No medical devices valuation methodology has been published in the Czech Republic yet. Such a methodology is important for valuation in the case of public procurements, auctions, sales or purchases of used equipment, valuation of assets for accounting purposes, e.g. in the case of gifts, etc. The Property Valuation Act defines valuation methods to be used in determining the normal value of items. In the case of medical devices, the cost method and the comparison method seem to be suitable movable property valuation methods. A detailed description and examples of calculations for selected mechanical ventilators are provided.

Keywords:
Property valuation, movable property, cost valuation method, comparative valuation method


Štítky
Biomedicína
Článek Editorial

Článok vyšiel v časopise

Lékař a technika

Číslo 2

2012 Číslo 2

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