Avaliação do patrimônio público federal: estudo de caso – INSS Santa Maria – RS

Abstract

The application of the methods, according to ABNT NBR 14653-2, that treats the evaluation of urban properties, dependes on the evaluation objetive. The objetive of this work is analise the best method in evaluation of properties, beetwen the main existing methods in the current bibliography, that satisfy the informacional needs of the Nacional Institute of the Social Insurance, at Santa Maria, for 3 (three) of its properties located in the central zone of the city. The main informacional need of this entity is to attribute a value for each property nearest as possible with the market value, to reach the transparency of the patrimony in the accouting and, consequently, increase the income by charging rents. The results of the comparative method of market data had initiated by the formation of a market sample, with similar characteristics of the evaluated property. For the cost method, the results had been determined by the cost of the institute constructions or improvements duly brought up to date by the factor of physical depreciation, considering the age and the state of conservation of the property. The income method allowed to reach the property value through the capitalization of the future and liquid income, considering the economic viability of a comercial investiment on each evaluated property. After the analysis of the results, it has been verified that the evaluation of the properties by the comparative method of market data is the best method in attending the informacional needs of the Nacional Institute of the Social Insurance at Santa Maria, Rio Grande do Sul.