Relevant bibliographies by topics / Valuation of intangible assets methods

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Academic literature on the topic 'Valuation of intangible assets methods'

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Published: 10 September 2021
Last updated: 10 February 2022

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Journal articles on the topic "Valuation of intangible assets methods"

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Pastor, Damián, Jozef Glova, František Lipták, and Viliam Kováč. "Intangibles and methods for their valuation in financial terms: Literature review." Intangible Capital 13, no. 2 (February 10, 2017): 387. http://dx.doi.org/10.3926/ic.752.

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Purpose: The purpose of this paper is to review literature devoted to intangibles and their valuation and give examples of the methods that can be used for valuation of individual intangibles in financial terms.Design/methodology/approach: Paper presents a systematic review of articles dedicated to intangibles and their valuation.Findings: This review shows that there is a need for consensus in definitions of intangibles, intangible assets, knowledge assets and other related terms. These terms are used interchangeably in spite of their different meanings. Many methods for valuation of intangibles can be found in the literature, but widely accepted list of basic intangibles with suggested methods for their valuation in financial terms is still missing.Research limitations/implications: Not all the papers related to this topic could be covered in this paper. Presented list of important intangible components may be enhanced and examples of some other methods for their valuation may be added in the future.Practical implications: Paper calls for development of framework comprising list of the most important intangibles, proposals of methods used for their valuation and examples of their use. This framework can be helpful for organization, which are confronted with a difficult task of intangibles valuation.Originality/value: Basic definitions and differences between intangibles, intangible assets, identifiable intangible assets, knowledge assets and intellectual capital have not been mentioned in one paper yet. List of intangibles and methods for their valuation gives a direction for future work that can be fruitful for valuation of intangibles.
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Russell, Mark. "The valuation of pharmaceutical intangibles." Journal of Intellectual Capital 17, no. 3 (July 11, 2016): 484–506. http://dx.doi.org/10.1108/jic-10-2015-0090.

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Purpose – The purpose of this paper is to value the patents of pharmaceutical companies using discounted cash flows, and compare the value-relevance of these assets against alternative intangible asset measures such as reported intangible assets and R & D capital. Design/methodology/approach – The study values pharmaceutical intangibles using three methods: an income method; the sum of unamortised R & D expenditures; the firm’s reported intangible assets. Value-relevance tests use ordinary least squares regression and Vuong and Clarke tests. Findings – First, the study finds that the discounted cash-flow valuation of pharmaceutical patents is value-relevant. Second, the value of pharmaceutical patents explains market value better than reported intangible assets but not R & D capital. However, the valuation of pharmaceutical patents is more consistent with the risks of R & D than the valuation of R & D capital which assumes recovery of R & D expenditure. Originality/value – This is the first known study that values patents using an income method and compares those valuations with reported intangible assets and R & D capital valuation models.
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Frey, Hannes, and Andreas Oehler. "Intangible assets in Germany." Journal of Applied Accounting Research 15, no. 2 (September 2, 2014): 235–48. http://dx.doi.org/10.1108/jaar-07-2014-0068.

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Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangible assets. Design/methodology/approach – In a first step, the authors analyse the balance sheet data and the corresponding notes of the companies with regard to reported values of intangible assets and applied valuation methods. The sample period covers the years from 2005 to 2008. In a second step, the authors analyse the statements of the German CPAs with regard to intangible assets. The authors sent a standardised questionnaire to all 180 offices of the top ten German auditing firms. Findings – The results indicate that intangible assets have gained in importance, while information on valuation methods is still scarce. According to the German CPAs, the current influence of intangible assets on company performance is on a high level and even will increase during the next few years. The mostly used valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore, the accounting standards leave room for accounting policy – a result which casts doubt on the reliability of financial statements. Originality/value – For the first time not only annual balance sheet data but also corresponding notes regarding intangible assets are analysed. The findings are connected with a survey of an expert group for the valuation of intangibles.
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Petković, Miloš, Bojan Krstić, and Tamara Rađenović. "Accounting -based valuation methods of intangible assets: Theorethical overview." Ekonomika 66, no. 1 (2020): 1–12. http://dx.doi.org/10.5937/ekonomika2001001p.

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Zygmański, Tomasz. "IMPORTANCE VALUATION OF INTANGIBLE ASSETS IN ACCOUNTING FOR THE VALUATION OF ENTERPRISES WITH ASSETS BASED METHODS." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 207–17. http://dx.doi.org/10.18276/frfu.2017.88/1-20.

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Lu, Yu-Hsin, and Yu-Cheng Lin. "Using Hybrid Classifiers to Conduct Intangible Assets Evaluation." International Journal of Applied Metaheuristic Computing 7, no. 1 (January 2016): 19–37. http://dx.doi.org/10.4018/ijamc.2016010102.

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Traditional financial reporting usually ignores intangible assets, even though these assets play an increasingly important role in today's knowledge-based economy. As such, the valuation of intangible assets, while typically overlooked in traditional reporting, has nonetheless garnered widespread interest. This paper uses data-mining technologies to identify important valuation factors and to determine an optimal valuation model. In the feature selection process, the paper focus on three methods, namely, decision trees, association rules, and genetic algorithms in data mining, to identify important valuation factors. The results show that decision trees have approximately 75% prediction accuracy and select seven critical variables. In the prediction process, the paper constructs and compares many kinds of evaluation and prediction models. The results show that hybrid classifiers (i.e., k-means + k-NN) perform best in terms of prediction accuracy (91.52%), Type I and II errors (11.17% and 7.15%, respectively), and area under ROC curve (0.908).
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Osinski, Marilei, Paulo Mauricio Selig, Florinda Matos, and Darlan José Roman. "Methods of evaluation of intangible assets and intellectual capital." Journal of Intellectual Capital 18, no. 3 (July 10, 2017): 470–85. http://dx.doi.org/10.1108/jic-12-2016-0138.

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Purpose The competitive model has changed. In this context, society entered into an era in which intangible assets are the greatest assets of a company. However, some gaps and uncertainties are presented in the literature as to understand the value of a company based on knowledge intensive activities. The purpose of this paper is to analyze the methods of evaluation of intangible assets in the context of business, economic and strategic management. Design/methodology/approach This is a qualitative research. This research is characterized as descriptive, bibliographic, inductive. Findings The main results of this research can highlight the existence of valuation methods of intangible assets intended for specific industries, as public and/or private, that can be better aligned to the context of business; economic and/or strategic management. Originality/value It was found that intangible assets are a current topic and increasingly addressed in the literature.
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Heller, J., and Daria Zlachevskaia. "Is it possible to improve methods of intellectual property valuation?" Zeszyty Teoretyczne Rachunkowości 45, no. 2 (June 21, 2021): 161–86. http://dx.doi.org/10.5604/01.3001.0014.9568.

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Purpose: The purpose of this study is to identify ways to improve or simplify the quality and accuracy of IP valuations via accounting regulation improvements. Methodology/approach: This research relies on qualitative research methods such as case law analysis and comparative research of accounting standards and approaches. Findings: Evidence from this study points towards the conclusion that financial statements currently only reflect a historic financial record of the particular business, profoundly biased by a conservative tangible assets perspective. The central thesis of this study is that it makes sense to adopt a comprehensive intellectual property valuation strategy to ascertain the specific value of the intangible assets since the comprehensive application of valuation models is likely to yield superior results to using them separately. Research limitations/implications: Although the proposed approach seeks to bring more clarity to the valuation process while simplifying the appraisal of intellectual property assets, its efficacy is subject to increased transparency, a maturing intellectual property market, and credible data availability. Originality/value: This study makes a valuable contribution to research on methods that facilitate accurate intellectual property valuation while offering an alternative valuation model which combines the strengths of individual valuation models.
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Aznar Bellver, Jerónimo, and Vicente Estruch Guitart. "Valoración de activos ambientales mediante métodos multicriterio. Aplicación a la valoración del Parque Natural del Alto Tajo." Economía Agraria y Recursos Naturales 7, no. 13 (October 15, 2011): 107. http://dx.doi.org/10.7201/earn.2007.13.06.

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The valuation of these goods can be a relevant element for their conservation and improvement, though the intangible and immaterial aspects of environmental assets difficult the utilisation of the traditional methods of valuation. This work presents a methodology for the valuation of those assets combining multi-criteria methods, the Analytic Hierarchy Process and the Goal Programming and traditional method the Discounted Cash Flows. The combination of both techniques allows extracting an indicator of the Total Economic Value (TEV) of an environmental asset, as well as of each partial value which make up the TEV, including tangible and intangible elements. The proposed methodology is applied to the valuation of the 'Alto Tajo' Natural Park.
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Mrša, Josipa. "Valuation of Internally Generated Intangible Assets in Accounting." Acta Economica Et Turistica 4, no. 2 (December 1, 2018): 181–95. http://dx.doi.org/10.1515/aet-2018-0012.

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AbstractValuation and management of intangible assets in modern business is becoming more significant. Measurement of the value of intangible assets in this paper refers to the intangible resources for which the company did not have any procurement costs and, therefore, are not standardized in traditional accounting, and their use has the potential to create value on the market. Knowledge, as the basis of intellectual capital, becomes a basic strategic resource and a generator for improving the organization’s success. Therefore, determining the way of identifying and evaluating intellectual capital becomes the common practice of the most successful companies through indicators that have their quantitative or qualitative weight.The interest of users of financial statements for the value of intellectual capital depends on their involvement in the overall business. Its value is basically the difference between high-efficiency companies and those that are less efficient. It becomes the starting point for business analysis of the company to reveal the hidden, untapped value of human capital and point to the need to make the business better. Possible methods of valuation of the total intangible assets of the company are presented, some of which are standardized, but most of the value, contained in intellectual capital, is not valued or recognized. It is proposed that, along with the standard financial statements, the total value of the intellectual capital to which the results are realized on the market.
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Dissertations / Theses on the topic "Valuation of intangible assets methods"

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Bruno, Hamilton. "Identificação das práticas de avaliação de empresas com ativos tangíveis e intangíveis." Universidade Católica de Brasília, 2018. https://bdtd.ucb.br:8443/jspui/handle/tede/2463.

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The process of determining the worth of a company (valuation) aims to calculate the fair value using several methodologies. Considering that, the value of a company is a result of its potential production; valuation methods should measure the capability to generate future benefits from the company's assets, which may be tangible (machinery, stock, etc.) and intangible (brands, the quality of its administration, strategy, etc.). Intangible assets, besides being more difficult to measure, are fundamental to the organization, contributing to the company's value. Several methods have been identified, making more difficult to choose the method to be used. Thus, the present study sought to analyze the main valuation methods and their applications, both those traditionally used and those that used for intangible assets. It was also observed if the governance of the company and involvement in fraud and corruption are considered during the evaluation. The identification of the practices of using which evaluation methods are most appropriate to each type of organization was elaborated from the data collection through the application of a structured questionnaire with professionals of the area and the evaluation of the results by a discussion group composed by specialists. The research findings can contribute to the choice of methods for evaluating companies, depending on their segment, size and concentration of assets: tangible and intangible. The results of this work demonstrate that, despite the existence of several methods of valuation of companies and intangible, the cash flow discounted method is the most used, but can also be complemented by other methods.
O processo de avaliação de uma empresa (valuation) tem como objetivo calcular o valor justo (fair value), sendo que esse cálculo pode ser realizado mediante a utilização de diversas metodologias. Considerando que o valor de uma empresa é representado pelo o que poderá produzir, os métodos de avaliação devem, em princípio, mensurar a capacidade de geração de benefícios futuros, originados dos ativos da empresa, que podem estar sob a forma de ativos tangíveis (imóveis, máquinas, estoques, etc.) e intangíveis (marcas, a qualidade de sua administração, sua estratégia, etc.). Os ativos intangíveis além de apresentarem maior dificuldade de serem mensurados, possuem importância fundamental na medida em que seu adequado gerenciamento gera vantagens competitivas à organização, contribuindo para a alavancagem do valor da empresa. Foram identificados diversos métodos, o que dificulta a escolha do procedimento a ser empregado. Assim, o presente estudo buscou verificar a aplicação dos principais métodos de avaliação, tanto os tradicionalmente utilizados, como os que tratam de avalição dos ativos intangíveis. Procurou-se observar se a governança da empresa e envolvimento em fraudes e corrupção são consideradas quando da avaliação. A identificação das práticas de utilização de quais métodos de avaliação são mais adequados a cada tipo de organização foi elaborado a partir da coleta de dados mediante a aplicação de um questionário estruturado com profissionais da área e da avaliação dos resultados por um grupo de discussão composto por especialistas. Os achados da pesquisa podem contribuir para a escolha de métodos para avaliações de empresas, em função do seu segmento, porte e concentração de ativos: tangíveis e intangíveis. Os resultados deste trabalho demonstram que, apesar da existência de diversos métodos de avaliação de empresas e de intangíveis, o método do fluxo de caixa descontado é o de maior utilização, podendo, porém, ser complementado por outros métodos.
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Wiberg, Johanna, and Anne-Marie Nordström. "Internationalisering av redovisningsregler för svenska börsnoterade företag : effekterna på redovisningen av varumärken efter införandet av IAS 38." Thesis, Södertörn University College, School of Business Studies, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1048.

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Syfte

Syftet med denna uppsats är att analysera vilka effekter införandet av internationellt gällande redovisningsregler har på den svenska redovisningen. Detta ska belysas genom studerandet av hur IAS 38 har påverkat redovisningen av varumärken.

Metod

Studiens kommer att bedrivas med en kvalitativ ansats där datainsamlingen kommer att ske genom intervjuer och skriftliga källor.

Slutsatser

Studien visar att implementeringen av IAS 38 ej görs på ett enhetligt sätt och att inte samma metoder för att värdera varumärken används av företagen vilket skapar problem med jämförbarheten mellan olika företag. Vidare visar studien att varumärken är en av de vanligaste tillgångarna som identifieras vid förvärv och att företagen oftast överväger en särskiljning av varumärket från goodwill vilket visar att implementeringen av IAS 38 är på god väg. Slutsatser som dras av studien är att det kommer att krävas tid och även en specialisering inom revisionsbranschen för att implementeringen av internationaliseringen ska få full effekt, vilket är att skapa enhetlighet, jämförbarhet och ett rättvisare värde på företaget på en internationell nivå.


Aim

The aim of the thesis is to analyse what impact the current international accounting standards have on Swedish accounting. This will be illustrated through the study of the affect of IAS 38 on the accounting of brands.

Methodology

The thesis will be investigated through a qualitative approach with collected data from interviews and written sources.

Conclusion

The study shows that the implementation of IAS 38 is not carried out in a homogeneous way. The companies are not using the same methods in their valuations of brands and that causes problems when comparing different companies. Moreover, the essay demonstrates that the brand of a company is one of the most common assets identified in company acquisitions. That companies often consider a distinction between the brand and goodwill shows that IAS 38 is well on its way to be established. The conclusions drawn from this study are that for the implementation of the internationalization to succeed it will require both time and a specialization within the accountancy branch. The aim of the adaptation of IAS 38 is to create homogeneity, comparability and a more equal value of the companies on an international level.

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Azevedo, Anabela Palmira Fontes. "Activos intangíveis no contexto da avaliação de empresas." Master's thesis, [s.n.], 2013. http://hdl.handle.net/10284/3882.

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Dissertação apresentada à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Mestre em Ciências Empresariais
Já lá vai o tempo em que saber quanto vale uma empresa era apenas necessário quando se pretendia efectuar uma aquisição ou fusão, que ocorria com uma frequência relativa. Na última década, e um pouco por todo o mundo, tem-se assistido a movimentos de concentração de empresas. Paralelamente, os grandes grupos económicos desenvolvem estratégias de diversificação sectorial e geográfica. Deste modo processo de avaliação de uma empresa é de vital importância neste contexto. Para um conhecimento mais aprofundado desta matéria, é sempre necessário ter presente que as empresas são constituídas por diversos tipos de activos. Em consonância com as actividades que desenvolvem estes activos são divididos e classificados em dois grandes grupos: tangíveis e intangíveis. Este trabalho tem como objectivo o conhecimento de metodologias para mensuração dos activos intangíveis, no âmbito da avaliação da empresa. Demonstra-se nesta investigação que múltiplos intangíveis contribuem e têm um impacto nos resultados das empresas. Foi também concluído que não existe consenso quanto ao método de valorização de activos intangíveis a utilizar.
It’s has been a long time since companies only wanted to know its value when one acquisitions or mergers were considered which occurred with relative frequency in the past. In the last decade, and all over the world, one has observed a movement of concentration. Meanwhile, the big economic groups are developing strategies for sectorial and geographical diversification. In this context the evaluating process is of vital importance for a company. For a deeper understanding of this issue it is always necessary to bare in mind that companies are made of different types of assets. Based on the type of work that they do they are divided and classified into two major groups: tangible and intangible. This work aims to deeper the knowledge of methodologies for measuring intangible assets. It was found that intangibles play an important role in creating value in companies. This research also demonstrates that multiple intangibles contribute and have an impact on corporate results. It was concluded that no consensus was found on the method for the valuation of intangible assets.
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Kratochvíl, Petr. "Ocenění doménového jména/internetového portálu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-77892.

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The aim of the thesis is valuation of the domain name heureka.cz on the date 1.7.2010. The thesis consists of strategic analysis, financial analysis, analysis and prognosis of generators of value and financial plan. The value of the domain name is determined by the excess earnings method and as additional method is used residual method based on DCF equity and market coparison.
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Dupree, Lee. "Valuation Strategies for Small Businesses' Intangible Assets." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7135.

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Small business owners who attempt to sell their businesses may not receive full value if they do not adequately value their intangible assets. The purpose of this multiple case study was to explore effective strategies business leaders used to value intangible assets when considering the sale of their businesses. The participants for this study were 5 business owners in a metropolitan area in the southeastern United States who had successful valuation experiences during the sale of their businesses. Data were collected through semistructured interviews with participants, methodological triangulation, observations, and review of company documents. Data were analyzed using thematic analysis, coding narrative segments, and reviewing secondary data. The themes that emerged from data analysis include collecting and using company data concerning intangible assets; hiring a reputable accounting firm to assist in valuation; understanding the values of brand, customer base, and goodwill; and choosing the appropriate asset valuation approach. To accurately value the intangible assets of their businesses, the most significant and recurring theme in the participants' responses was the need for assistance from a reputable accounting firm. The implications of this study for positive social change include the potential to enhance the economic investment in local areas where business owners appropriately value intangible assets.
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Du, Ruixue. "Intangible Assets Valuation in the Hospitality Industry." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50577.

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Market value of firms and book value of firms are rarely the same. The difference, which is attributed to unrecorded or unrecognized intangible assets, has increased significantly since the 1970s. The issue of appropriately valuing these intangible assets, however, still remains unresolved. The purpose of this study is to address this lack of understanding of valuing intangible assets in the hospitality industry. Five intangible asset investments: Research and Development, Training, Advertising, Labor, Pension, and one business model, Franchising, are chosen as the valuation constructs in this study based on previous research in the hospitality industry. The valuation models for the casual dining restaurant industry and the quick service restaurant industry are compared. The sample of this study includes 13 casual dining restaurant firms and 12 quick service restaurant firms. Compustat North America is the primary data source for this study. The annual data for casual dining restaurant firms from 1980 to 2011 is collected from this database. There are 238 firm-years in total. Two firm-years are excluded due to systematic missing values, and 15 firm-years are excluded due to missing share price information. Thus, the final count of data points for casual dining restaurant firms usable for analysis purposes is 221. The annual data for quick service restaurant firms from 1980 to 2011 is also collected from the Compustat North America database. There are 251 firm-years in total. Eight firm-years are excluded due to systematic missing values, and 47 firm-years are excluded due to missing share price information. Thus, the final count of data points for quick service restaurant firms usable for analysis purposes is 196. Pearson correlation and multivariate analyses are performed to answer the four research questions in this study. Two hypotheses are supported while one hypothesis is not supported and one hypothesis remains unanswered due to Multicollinearity issues identified in multiple regression models. The results of this study show that 1) R&D, training, advertising, labor and pension are all important valuation constructs in the hospitality industry, and 2) there are some differences, however, between casual dining restaurant firms and quick service restaurant firms. This study fills the gap in the current literature by providing a quantitative method to value intangible assets in the hospitality industry that uses the valuation constructs identified in previous hospitality research. The practical implications of this study will provide managers in the hospitality industry with helpful insights for strategic decision making, specifically in regards to research and development, advertising and employee compensation.
Ph. D.
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Karjalainen, P. (Pasi). "Valuation of intangible assets in different financial environments." Doctoral thesis, University of Oulu, 2007. http://urn.fi/urn:isbn:9789514284403.

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Abstract The purpose of this dissertation is to investigate the valuation of intangible assets in different financial environments. Value relevance of intangible investments has been largely recognized by indicating their close relatedness on future operating performance and valuation of firms. The financial environment of the country (market- or bank-based) is also found to be an important determinant of the economic performance of the firm. This thesis combines these two important issues by examining how a country's financial system affect the firm's investments and valuation of intangible assets. The study consists of four essays and an introductory section. Essay I investigates the firm's investments in human capital in different legal- and financial environments. The results of this study indicate that human capital asset constitutes an essential part of the market value of firms in all our sample countries. The results also suggest that firms make investments in human capital to increase their innovation capabilities and to improve their future benefits. Essay II investigates the firm's investments in R&D capital in different financial systems. The common result concerning both financial system is that the estimated R&D capital constitutes a great part of the firm's unrecorded goodwill. The main finding of the study is that the effects of the firm's past profitability and growth on its estimated R&D capital are stronger in bank-based than market-based financial systems. This result emphasizes the role of bank-based financing over market-based financing in the efficiency of resource allocation to R&D investments. Essay III investigates the stock market's response to the firm's R&D investments in different financial systems by taking account of lead-lag structure between the firm's R&D investments and its market value. The main result of the study is that the stock markets' response to current R&D investments varies between different financial systems with regards to the point in time against which the stock market response is examined. This study suggests that information disclosure policies, level of stock-market expectations and attitude towards risk are the most important potential factors that explain the valuation differences of R&D between market- and bank-based financial systems. Essay IV investigates the effect's of a country's financial system on current R&D investments and the future profitability of the firm. The main results of this study can be summarized as follows: the firm's current R&D investments are more strongly associated with the level of future firm profitability in bank-based than market-based financial system whereas current R&D investments are more strongly associated with the uncertainty of future firm profitability in market-based than bank-based financial system. The findings of this study suggest that differences in the valuation of R&D between market-based and bank-based financial systems mainly depends on the information asymmetry between the firm and its investors.
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ALBUQUERQUE, NELSON RODRIGUES DE. "VALUATION OF INTANGIBLE ASSETS USING COMPUTATIONAL INTELLIGENCE: APPLICATION AT HUMAN CAPITAL." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2011. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=21555@1.

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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO
COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
PROGRAMA DE EXCELENCIA ACADEMICA
Esta tese apresenta uma nova metodologia para valoração dinâmica do Capital Intelectual, aplicada ao Capital Humano. Trata-se de oferecer, ao tomador de decisão, uma ferramenta capaz de calcular e comparar o retorno do investimento em ativos intangíveis, como ocorre com outros ativos tangíveis. Através da metodologia proposta, denominada KVA-ACHE, é possível estimar a quantidade potencial de conhecimento humano, utilizado na geração do resultado financeiro da empresa. Essa metodologia também permite medir variações de desempenho nos processos-chave que compõem a cadeia de valor da empresa e o impacto do investimento em educação em um determinado processo. O método KVA-ACHE é composto de cinco módulos, que são executados em três fases. Na primeira fase se avalia a empresa de forma agregada, segundo seu modelo estratégico e, na segunda fase, avalia-se a quantidade de conhecimento potencial e disponível, associado a cada processo-chave. A terceira fase é aplicado o método KVA e obtido o indicador de desempenho ROI. Ao final da sua aplicação, essa metodologia permite: identificar os processos que estão drenando resultado da empresa, através da observação de indicador financeiro adaptado, como o ROIK (Return on Investment on Knowledg), identificar a necessidade individualizada de treinamento para se atingir o máximo de desempenho em um determinado processochave; analisar o impacto percebido em termos percentuais do investimento em educação, realizado em determinado processo-chave; e, finalmente, dar uma visão sobre os recursos de conhecimentos e habilidades disponíveis na equipe de colaboradores, os quais poderão ser aproveitados na avaliação de novos negócios e desafios para empresa. A principal inovação dessa metodologia está no fato de se utilizar a Teoria dos Conjuntos Fuzzy e de Sistemas de Inferência Fuzzy - SIF para transformar conceitos relacionados à disponibilidade e ao uso de conhecimento humano em valores que, dessa forma, permitem a comparação de ativos intangíveis com ativos tangíveis.
This thesis presents a new methodology for dynamic valuation of Intellectual Capital, applied to the Human Capital. It offers, to the decision-maker, a computational tool able to quote and compare the return on investment in intangible assets, as with tangible assets. Through the proposed methodology, called KVAACHE, it is possible to estimate the potential amount of human knowledge, used in generating the company’s financial results. This approach also allows the measurement of variations in performance in the key processes that make up the value chain of the company and the impact of investment in education in a given process. The method KVA-ACHE is composed of five modules, which are executed in three phases. The first phase evaluates the company on an aggregate basis, according to its strategic model, and, in the second phase, the amount of potential and available knowledge, associated with each key process, is evaluated. The third phase applies KVA method. This methodology allows: the identification of the processes that are draining the company’s income by looking at the adapted financial indicators, such as ROIK (Return on Investment on Knowledge); the individualized need for training to achieve maximum performance in a particular key process; the analysis of the impact noticed in terms of percentage of the investment in education, held in a certain key process; and finally, an insight into the resources of knowledge and skills available in the team of collaborators, which may be used in the assessment of new challenges and business to the enterprise. The main innovation of this methodology lies in the use of Fuzzy Set Theory and Fuzzy Inference Systems - FIS to transform concepts related to the availability and use of human knowledge into values, and thus allow the comparison of intangible assets with tangible assets.
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Sandner, Philipp. "The valuation of intangible assets an exploration of patent and trademark portfolios." Wiesbaden Gabler, 2009. http://d-nb.info/996212027/04.

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Lundström, Carl-David, and Emma Wall. "Kundkapitalets roll i företagsvärderingen : En jämförande studie mellan svenska och amerikanska företagsmäklares inställning till kundkapitalet i värderingsprocessen." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30495.

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Syfte: Studiens syfte är att undersöka svenska och amerikanska företagsmäklares inställning till kundkapitalet och dess värderingsmodeller. Studien syftar även till att finna konsekvenser som en explicit redovisning av kundkapitalet skulle ha på företagsvärderingar.   Tidigare forskning: Centrala modeller i studien är Customer Lifetime Value, Customer Equity, Customer Profitability och Multi-Period Excess Earnings Model. Tidigare forskning hittas i Edvinsson och Malone (1997), Gupta et al (2004), Villanueva och Hanssens (2007), Wiesel et al., (2006) samt Hofstedes forskning om nationella dimensioner.    Metod: Studien använder metodtriangulering. Huvudsaklig primärdata genereras ur webbaserade enkäter som skickas till svenska och amerikanska företagsmäklare. Vidare utförs tre semi-strukturerade intervjuer med representanter från KPMG, Deloitte och UC. Ett chi-tvåtest utformas för att se om det finns ett samband mellan nationalitet och företagsmäklares inställning till att beakta kundkapitalet.   Slutsats: 72 procent av de deltagande företagsmäklarna och samtliga intervjupersoner anser att det är viktigt att värdera kundkapitalet. Trots detta är det endast 38 procent av enkätrespondenterna som svarar att de beaktar kundkapitalet vid värdering av kundbaserade företag. En jämförelse mellan nationaliteterna visar att svenska företagsmäklare är mer positiva till de ”nya” kundvärderingsmodellerna, främst Customer Equity och Customer Profitability. De är också mer benägna att använda dessa. Amerikanska företagsmäklare tenderar istället att använda den traditionella Multi-Period Excess Earnings Method.
Purpose: The purpose of this thesis is to investigate Swedish and American business appraisers’ attitude towards customer capital and its valuation models. This thesis also aims to find consequences that an explicit accounting of customer capital would have on business valuations.  Previous Research: Central models in this study are Customer Lifetime Value, Customer Equity, Customer Profitability and Multi-Period Excess Earnings Method. Previous research is found in Edvinsson and Malone (1997), Gupta et al., (2004), Villanueva and Hanssens (2007), Wiesel et al., (2006) and Hofstedes research regarding cultural dimensions. Method: This study uses a triangulation of methods. The main primary data is generated through internet-based questionnaires which was sent to Swedish and American business appraisers. Furthermore, three semi-structured interviews are conducted with representatives from KPMG, Deloitte and UC. A chi-Squared test is made to see if there is any relationship between nationality and business appraisers’ attitude towards taking heed of the customer capital. Conclusion:  72 per cent of the participated business appraisers and all interviewees think that it is important to value customer capital. Despite this, there are only 38 per cent of the survey respondents who say that they account for customer capital when valuing customer-based companies. A comparison between the nationalities show that Swedish business appraisers are more positive towards the “new” customer valuation models such as Customer Equity and Customer Profitability. They are also more inclined to use these. American business appraisers tend to use the more traditional Multi-Period Excess Earnings Method.
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Books on the topic "Valuation of intangible assets methods"

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Anson, Weston. The intangible assets handbook: Maximizing value from intangible assets. Edited by Drews David C and American Bar Association. Section of Business Law. Chicago, Ill: American Bar Association, Section of Business Law, 2007.

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Andersen, Arthur. The valuation of intangible assets. London: Economist Intelligence Unit, 1992.

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Sandner, Philipp. The Valuation of Intangible Assets. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8393-0.

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P, Schweihs Robert, ed. Valuing intangible assets. New York: McGraw-Hill, 1999.

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Smith, Gordon V. Valuation of intellectual property and intangible assets. 2nd ed. New York: J. Wiley, 1994.

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L, Parr Russell, ed. Valuation of intellectual property and intangible assets. 3rd ed. New York: Wiley, 2000.

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Smith, Gordon V. Valuation of intellectual property and intangible assets. New York: J. Wiley, 1989.

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Moshkarina, Mariya, and Irina Kukukina. Property valuation: tangible and intangible assets, business. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1013716.

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The textbook contains theoretical and methodological materials and didactic units for evaluating real estate, machinery, equipment and vehicles, enterprises (businesses), intangible assets, tasks, case studies, tests and applications. Meets the requirements of the Federal state educational standards of higher education of the latest generation. To prepare bachelors in the areas of 38.03.01 " Economics "and 38.03.02" Management", analytical services of enterprises and specialists in property valuation.
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Intangible assets and value creation. Chichester, West Sussex, England: J. Wiley, 2003.

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Boos, Monica. International transfer pricing: The valuation of intangible assets. New York: Kluwer Law International, 2003.

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Book chapters on the topic "Valuation of intangible assets methods"

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Fazzini, Marco. "Intangible Assets Valuation." In Business Valuation, 183–208. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-89494-2_7.

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Sandner, Philipp. "Introduction." In The Valuation of Intangible Assets, 1–9. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_1.

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Sandner, Philipp. "The European Trademark System." In The Valuation of Intangible Assets, 11–34. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_2.

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Sandner, Philipp. "Trademark Filing Strategies and Their Valuation: Creating, Hedging, Modernizing, and Extending Brands." In The Valuation of Intangible Assets, 73–142. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_4.

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Sandner, Philipp. "Summary of the Results and Outlook." In The Valuation of Intangible Assets, 193–202. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_6.

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Sandner, Philipp. "The Market Value of R&D, Patents, and Trademarks." In The Valuation of Intangible Assets, 35–72. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_3.

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Sandner, Philipp. "The Importance of Technology- and Market-Based Assets in Stock Movement." In The Valuation of Intangible Assets, 143–91. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8393-0_5.

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Moro Visconti, Roberto. "The Valuation of Intangible Assets: An Introduction." In The Valuation of Digital Intangibles, 9–61. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36918-7_2.

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Scholich, Martin, Andreas Mackenstedt, and Markus Greinert. "Valuation of Intangible Assets for Financial Reporting." In Modern Concepts of the Theory of the Firm, 491–504. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-662-08799-2_30.

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Matias Gama, Ana Paula, Liliane Cristina Segura, and Marco Antonio Figueiredo Milani Filho. "The Impact of Investment in Intangible Assets on the Market Value." In Equity Valuation and Negative Earnings, 65–82. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-3009-3_4.

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Conference papers on the topic "Valuation of intangible assets methods"

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Pars, Maarja. "VALUATION PRACTICES OF INTANGIBLE ASSETS IN ESTONIA." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b22/s6.071.

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Chung, Ryan P. C., Kin Keung Lai, and Yelin Fu. "A New Model on Intangible Assets Valuation." In 2013 Sixth International Conference on Business Intelligence and Financial Engineering (BIFE). IEEE, 2013. http://dx.doi.org/10.1109/bife.2013.39.

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Lin, Su. "Study on Intangible Assets Valuation of Cultural Enterprises." In Proceedings of the 2nd International Conference on Contemporary Education, Social Sciences and Ecological Studies (CESSES 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/cesses-19.2019.210.

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Blaesig, B., Th Hartmann, and H. J. Haubrich. "Valuation of Generation Assets using Risk Management Methods." In 2007 IEEE Power Tech. IEEE, 2007. http://dx.doi.org/10.1109/pct.2007.4538437.

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Lv Bing, Ze Xiang Bo, Xue Hong Man, Lin Sheng, and Sang Shu Guang. "The research of reverse valuation methods used for product image assets." In 2009 IEEE 10th International Conference on Computer-Aided Industrial Design & Conceptual Design. IEEE, 2009. http://dx.doi.org/10.1109/caidcd.2009.5375428.

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Cezarina Ene, Bianca, Adrian Ioana, Daniela Tufeanu, Daniela Ionela Juganaru, and Daniela Alice Luta (Manolescu). "FINANCIAL MANAGEMENT ELEMENTS SPECIFIC TO THE EVALUATION OF RESEARCH-DEVELOPMENT-INNOVATION (RDI) ACTIVITIES." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.2020.343.

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This article presents the main elements specific to the evaluation of research and development and innovation activities: evaluation of scientific research activity; evaluation of the staff involved; valuation of tangible assets; valuation of intangible assets. Also, we present in the article the two ways of approaching the evaluation of research, development, innovation: macroeconomic approach; microeconomic approach. The comparative analysis is based on the management by results and the management by objectives in the field of research activities, development, and innovation. In this context, we present the economic-financial indicators used in the evaluation of the research, development, innovation: the rate of new sales; cost savings rate; revenues from research development innovation.
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Shojaei, Homeira, Mir Hassan Seyed Ameri, and Mahdi Talebpour. "Identification of effective indicators in the economic valuation model for intangible assets of Iranian FUTSAL Premier League clubs with future research approach." In Journal of Human Sport and Exercise - 2021 - Autumn Conferences of Sports Science. Universidad de Alicante, 2021. http://dx.doi.org/10.14198/jhse.2021.16.proc2.30.

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Shesterina, Victoria. "Protection of intangible benefits as a priority form of legal protection." In Current problems of jurisprudence. ru: Publishing Center RIOR, 2021. http://dx.doi.org/10.29039/02058-6/317-326.

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The article is devoted to the study of the nature and content of the term “protection of personal non-property rights”. Based on the review of judicial practice, the author concludes that civil protection of intangible assets in the Russian Federation is carried out in the restorative and compensatory directions. The article analyzes such methods of civil protection of intangible benefits as compensation for moral damage and refutation of publicly known information of a defamatory nature. Based on the results of the study, the author concludes that it is necessary to apply innovative methods and techniques of civil law protection of personal non-property rights.
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Misankova, Maria, Jana Kliestikova, Anna Krizanova, and Tatiana Corejova. "Brand Value Assessment in Terms of Contemporary Global Challenges." In Contemporary Issues in Business, Management and Education. Vilnius Gediminas Technical University, 2017. http://dx.doi.org/10.3846/cbme.2017.065.

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Brand represents one of the most important assets of the company. Brand-managing activities are typically related to brand positioning and integration with marketing campaigns, and can involve complex decisions. The branding of an organization is indeed a dynamic system with many cause-effect relationships as well as intangible and heterogeneous variables. In order to assess the value of individual brands can be used various models developed worldwide, based on different input data and valuation methodologies. We assume that individual environment in which company operates and consumers’ perceptions in different countries influence the ability and usability of these models in other countries. Therefore, we applied chosen well-known brand value models on the set of Slovak companies and validated their assessment ability in specific condition of the Slovak Republic. This was provided by the critical comparison of calculated values with the official values of brands of these companies listed in the Slovak journal. Through this, we pointed out the importance of the development of unique brand value model, which will be constructed in the specific condition of individual countries and highlight the weak assessment ability of foreign models.
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Keçi, Julinda. "Infrastructure Public Private Partnership Implementation and Risk Management – Lessons from Albanian Approach." In IABSE Symposium, Guimarães 2019: Towards a Resilient Built Environment Risk and Asset Management. Zurich, Switzerland: International Association for Bridge and Structural Engineering (IABSE), 2019. http://dx.doi.org/10.2749/guimaraes.2019.0900.

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<p>Public Private Partnerships (PPPs) are being frequently used today to offer large infrastructure projects in the Western Balkan. In a small country like Albania, today there are more than 170 infrastructure PPPs, counted mainly in hydropower and road sector. Their application aims to provide funds to reduce the existing gap between the available budget and public expenses, expand investments in infrastructure as a major drive of economic development, improve the quality of services and the efficiency of project delivery, optimize resource utilization, commercial valuation of public assets and achieve optimal risk allocation.</p><p>The purpose of this paper is to study and review the application of PPPs for large infrastructure projects, highlighting lessons learnt from Albanian approach. The focus will be on implementation framework and risk management. The study uses a combined approach: questionnaire survey- targeting the applied PPPs in Albania- to identify the main risks encountered and their allocation preferences, and case study approach to investigate the phenomena within its real-life context. Three case studies are chosen: Mother Teresa Airport Terminal, as a representative of infrastructure project, in its operation phase; ASHTA HPP, as representative of a PPP in hydro energy, in its operation phase; Devolli HPP, as a hydropower concession, in its construction phase. Observations and documentation review-aimed to identify the phases and procedures, and semi structure interviews- aimed to identify the main risks, their allocation and treatment, are used.</p><p>The findings of the study are organized in three parts: First, the qualitative study identified the mostly used PPPs, their main risks and allocation preferences. Secondly, the case study review and third, lessons learned for future applications, such as the need for lifecycle value for money analysis on procurement methods, unsolicited proposals implications, lack of negotiation phase contractual cost implication, lack of social assessment requirement.</p>
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