DocumentCode :
2432538
Title :
On valuation methods choice based on analytical hierarchy process—A case of intellectual property valuation
Author :
Yue, Teng
Author_Institution :
Sch. of Econ., Harbin Univ. of Commerce, Harbin, China
fYear :
2011
fDate :
8-11 Jan. 2011
Firstpage :
925
Lastpage :
927
Abstract :
The technology-based intellectual property valuation practice always meets the dilemma that same valuation object adopted a different valuation method by the different valuation organization would get a very different analyzing result. How to ensure the rationality of the valuation method is still the key point of the process and not yet fully solved out. Based on analytical hierarchy process, this paper brings forward a valuation methods choice model of technology-based intellectual property, which solved out the choice and suitability of different valuation methods such as the income method, the cost method and the market method in different valuation environment. Taking a case of technology-based intellectual property valuation into the model, the result shows that the income method is better than the other two and the last one is the cost method.
Keywords :
costing; industrial property; organisational aspects; statistical analysis; analytical hierarchy process; cost method; income method; technology-based intellectual property valuation; valuation methods; valuation organization; Analytical models; Appraisal; Biological system modeling; Cost accounting; Indexes; Intellectual property; analytical hierarchy process; delphi method; property evaluate; valuation method component;
fLanguage :
English
Publisher :
ieee
Conference_Titel :
Management Science and Industrial Engineering (MSIE), 2011 International Conference on
Conference_Location :
Harbin
Print_ISBN :
978-1-4244-8383-9
Type :
conf
DOI :
10.1109/MSIE.2011.5707560
Filename :
5707560
Link To Document :
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