| Summary: | 碩士 === 大葉大學 === 工業工程與科技管理學系 === 97 === Twenty-first century was the era of Knowledge-based Economy and Knowledge Creates Valuation. For Taiwanese Hi-tech companies, they had Intangible Asset Value Creation, including technologies, a patent and a goodwill…etc. The Intangible Asset Value Creation exceeded Tangible Assets gradually and brought a great benefit to industries.
Biotechnology was a critical technology consisted of the high level of knowledge intensiveness, long research and development and high risks. Hence, its needed many high-tech experts and increasing capital to develop cross-filed knowledge, intelligent and experienced managers or workers. Its provided new products, new services and new technologies to customers and partners of alliances to reduce the cost of operation, improve production efficiency, and increase business performance.
This research adopted Delphi Method to summarize the selection indicators of Intangible Assets Valuation in biotechnology industries. This research also adopted Analytic Hierarchy Process to collect experts’ opinions to establish important items of weight.
This research revealed that biotechnology industries made a decision on evaluating Intangible Assets Valuation, they would consider Intellectual Property Right first. This item had a great impact on Intangible Assets Valuation determination. The second one was customers and markets which involved input and output. The third one was contracts and technologies. For the third item, it focused on resources and result on technological abilities. For human resource, they didn’t focus on it because of many objective, uncontrolled factors.
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