Valuation of Intangible Assets - Using Decision Support System
碩士 === 元智大學 === 會計學系 === 93 === In a knowledge based economy, the importance of intangible assets is growing. This can be manifested by the figures that the value of intangible assets is 3.8 times the value of tangible assets for S&P 500 companies. However, the issue of intangible assets valuati...
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ndltd-TW-093YZU003850212015-10-13T12:56:39Z http://ndltd.ncl.edu.tw/handle/39646223711679747413 Valuation of Intangible Assets - Using Decision Support System 無形資產鑑價-利用決策支援系統 Kandy Hsieh 謝劍英 碩士 元智大學 會計學系 93 In a knowledge based economy, the importance of intangible assets is growing. This can be manifested by the figures that the value of intangible assets is 3.8 times the value of tangible assets for S&P 500 companies. However, the issue of intangible assets valuation is quite complicated as it depends on many factors such as the purpose of valuation, the object and the industry under valuation as well as the personal experience and knowledge of the person performing the valuation. Therefore, one objective of this study is to build a decision support system in helping decision maker on valuation issues. This study combines model database, regulation database, case database and scoring sheet for non-financial data to facilitate the valuation process. In the model database, there are three models, cost based method, market value method and income method, to be selected for preliminary valuation. Regulation database and case database provide an interface for the user to search related regulations and case data so that user can be assisted to make proper model selection. The preliminary result is adjusted by the scores from the non-financial data sheet. The system allows the user to accumulate experiences and lower their cost in the valuation process. 王維康 蔡憶佳 2005 學位論文 ; thesis 74 zh-TW |
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碩士 === 元智大學 === 會計學系 === 93 === In a knowledge based economy, the importance of intangible assets is growing. This can be manifested by the figures that the value of intangible assets is 3.8 times the value of tangible assets for S&P 500 companies. However, the issue of intangible assets valuation is quite complicated as it depends on many factors such as the purpose of valuation, the object and the industry under valuation as well as the personal experience and knowledge of the person performing the valuation. Therefore, one objective of this study is to build a decision support system in helping decision maker on valuation issues. This study combines model database, regulation database, case database and scoring sheet for non-financial data to facilitate the valuation process. In the model database, there are three models, cost based method, market value method and income method, to be selected for preliminary valuation. Regulation database and case database provide an interface for the user to search related regulations and case data so that user can be assisted to make proper model selection. The preliminary result is adjusted by the scores from the non-financial data sheet. The system allows the user to accumulate experiences and lower their cost in the valuation process.
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author2 |
王維康 |
author_facet |
王維康 Kandy Hsieh 謝劍英 |
author |
Kandy Hsieh 謝劍英 |
spellingShingle |
Kandy Hsieh 謝劍英 Valuation of Intangible Assets - Using Decision Support System |
author_sort |
Kandy Hsieh |
title |
Valuation of Intangible Assets - Using Decision Support System |
title_short |
Valuation of Intangible Assets - Using Decision Support System |
title_full |
Valuation of Intangible Assets - Using Decision Support System |
title_fullStr |
Valuation of Intangible Assets - Using Decision Support System |
title_full_unstemmed |
Valuation of Intangible Assets - Using Decision Support System |
title_sort |
valuation of intangible assets - using decision support system |
publishDate |
2005 |
url |
http://ndltd.ncl.edu.tw/handle/39646223711679747413 |
work_keys_str_mv |
AT kandyhsieh valuationofintangibleassetsusingdecisionsupportsystem AT xièjiànyīng valuationofintangibleassetsusingdecisionsupportsystem AT kandyhsieh wúxíngzīchǎnjiànjiàlìyòngjuécèzhīyuánxìtǒng AT xièjiànyīng wúxíngzīchǎnjiànjiàlìyòngjuécèzhīyuánxìtǒng |
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