پيشنهاد شيوه مناسب ارزشگذاري دانش فني با مورد كاوي يك سازمان توسعه‌اي

Introducing a Method for Valuation and Pricing Know-How: Case Study of a Development Organization

با توجه به اهميت، نقش و جايگاه دانش فني به عنوان يك دارايي مهم سازماني، اين مقاله درصدد پيشنهاد شيوه مناسب براي ارزشگذاري متناسب با هر مرحله از توسعه دانش فني است. شيوه‌هاي پيشنهادي براي سه مرحله از چرخه عمر دانش فني شامل دانش فني مقدماتي، دانش فني نمونه اوليه و دانش فني تجاري شده تعيين و ارايه مي‌شود و به‌منظور بررسي قابليت به‌كارگيري الگوريتم پيشنهادي، اين شيوه در سه نمونه دانش فني معرفي شده از يك سازمان توسعه‌اي، پياده‌سازي و نتايج حاصل از محاسبه ارزش با روش پيشنهادي مطالعه حاضر، ارايه مي‌شود. نتايج نشان مي دهد شيوه پيشنهادي اين مطالعه از دقت قابل قبولي براي تعيين ارزش دانش فني با توجه به مراحل تكميل اين دانش برخوردار است.

This paper aims to design appropriate method for know-how valuation. Know-how is one of main assets in new businesses especially in high-tech industries. On the other side, development organizations implement supportive mechanisms in order to create and expand know-how and new technologies. Therefore, determining value of these assets is an important issue. In this article after defining know-how and its typology based on readiness level, a new method is introduced for know-how valuation based on methods in literature as well as benchmarking lessons. These methods have been proposed based on the development level of technologies. They conclude bench-top know how, prototype know how and commercialized know how or technology. To verify capability of suggested algorithms in know how valuation, three cases have been investigated and valuated based on these methods. The results clearly show that proposed method has acceptable accuracy in know how valuation and can be applied to determine fair value of technology.