Dissertation > Economic > Economic planning and management > Accounting > Accounting bookkeeping method

Digial Liver and Ope Ration Navigation Software Value Evaluation Reserach

Author LiZuo
Tutor WangShanPing
School Hunan University
Course Asset evaluation
Keywords Intangib le Assets Proprietary Techno logy Asset Eva luation Income Approach
CLC F231
Type Master's thesis
Year 2013
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In the current era of knowledge economy, science and techno logy has gradua llybecome the ma in drive n-power of economic deve lopme nt. The rise of new high-techindustries, not only leads to the rise of a country’s economy, technolo gical progressand life convenience,but creates more job opportunities. China’s patent quantity is ina leading positio n in the world, however, only20%of the sc ientific and techno logica lachie veme nts are converted into successful industria lization and commercia lization.One of the ma in reasons is the process and methods of inta ngib le assets appraisa lirregularities caused the intrins ic va lue of the proprietary techno logy serious lyunderestimated. Based on the value of proprietary techno logy assessme nt as the objectof study,this paper is o f great s ignificance to mine the va lue o f high-tech patentedtechno logy reasonab ly a nd promote the trans formatio n of sc ientific and techno logica lachie veme nts.Taking the propeitary technolo gy of the med ica l image processing syste m withcomp uter aided design as a case and based on the existing theory of intangib le assetsand intangib le assets va lue assessment, this paper analyzes the image technolo gy,perfor mance indexes and existing use case of this techno logy to determine the bestevaluation method, which is income method. On the ana lys is of the situatio n ofindustry and market competition, the author calc ulates the parameters of the incomemethod, and eventua lly determine the value of this med ical software.Based on proprietary techno logy eva luation case study by the method of inco meapproach, the paper finds existing limitations and the proble ms of income approach inthe intangib le assets assessment, and puts forward the correspond ing technica lspecification measures, name ly deepening the industry and market segme nt ana lys is,furtherly forecasting the future revenue and comb ining the method of incomeapproach and options method. The purpose of this paper is to, in the form o f caseanalys is, reveals the current technica l inta ngib le assets appraisal process and thelimitatio ns of assessment methods used, and fina lly gets the correspond ingimprove ment measures and research trends of the intangib le assets evaluation in thefuture-the real options method in the technical intangib le assets value assessme nt.

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