知识产权估值：通过案例分析获得恰当方法
发布时间：2021-12-28 15:37
本文首先对知识产权估值理论的实践意义进行了简要的介绍。在实践中,尤其是商务实践中,知识产权的估值是一件非常重要且意义重大的工具。对于企业来说,知识产权的估值不仅仅是企业财务管理,应对市场的外在需求,同时也是企业内部管理控制的,了解自身运行状况的内在需求。本文对知识产权定价理论进行了一个系统的阐述。在现有的文献中,比较详细地对各种方法有一个完整的分类,即首先区分宏观与微观方法的不同,其次是定性与定量方法的区别,最后对各种定量方法,如市场法,现金流折现法等传统方法,又如实物期权法等前沿方法,加以详细展开。本文试图通过对三个知识产权定价案例的深入分析,能够对在文献综述部分出现的现有的知识产权定价理论有一个深入的理解。文章在回顾这些理论方法的基础之上,选取了专利权,软件著作权,品牌三种最为重要,也是在实践中操作得最为多见的知识产权。同时,案例的选取也尽可能注意到案例的代表性,选取的公司案例来自欧洲,美国和中国三个世界上非常有影响力的市场。本文在案例分析中,分别对这三个案例试用各种估值合适的估值方法进行估值分析。如果发现有一些估值方法不适合该案例,比如对于品牌估值,成本法并不常见,则给出其原因。...
【文章来源】：复旦大学上海市 211工程院校 985工程院校 教育部直属院校
【文章页数】：68 页
【学位级别】：硕士
【文章目录】：
Table of Content
Table of Figures
摘要
Abstract
Chapter 1: Introduction
Chapter 2: Literature Review
2.1 Macroeconomic valuation methods
2.2 Microeconomic valuation methods
2.2.1 PRISM approach
2.2.2 Cost approach
2.2.3 Market approach
2.2.4 Income approach
2.2.5 Real option approach
Chapter 3: Case Selection and Methodology
Chapter 4: Hogan Case
4.1 Case background
4.1.1 Company overview
4.1.2 Brand Tod's and Hogan
4.1.3 Financial results of Hogan
4.2 Valuation
4.2.1 PRISM approach
4.2.2 Cost approach
4.2.3 Market approach
4.2.4 Competitive advantage approach
4.2.5 Relief from royalty
4.2.6 DCF approach
4.2.7 Real option approach
4.3 Comparison between approaches
Chapter 5: The9 Case
5.1 Case background
5.1.1 Company overview
5.1.2 License agreement
5.1.3 Financial results
5.2 Valuation
5.2.1 PRISM approach
5.2.2 Cost approach
5.2.3 Market approach
5.2.4 Competitive advantage approach
5.2.5 Relief from royalty
5.2.6 Discount cash flow
5.2.7 Real option approach
5.3 Comparison between methods
Chapter 6: Affymax Case
6.1 Case background
6.1.1 Company overview
6.1.2 Hematide background
6.1.3 Financial result of Affymax
6.2 Valuation
6.2.1 PRISM approach
6.2.2 Cost approach
6.2.3 Market approach
6.2.4 Income approach
6.2.5 Real option approach
6.3 Comparison between approaches
Chapter 7: Horizontal Comparison and Valuation Model Suggestion
7.1 Horizontal comparison
7.1.1 PRISM approach
7.1.2 Cost approach
7.1.3 Market approach
7.1.4 Income approach
7.1.5 Real option approach
7.1.6 Average
7.2 Valuation Model and Procedure
Chapter 8: Problems and Further Improvement
Reference
致谢
本文编号：3554312
【文章来源】：复旦大学上海市 211工程院校 985工程院校 教育部直属院校
【文章页数】：68 页
【学位级别】：硕士
【文章目录】：
Table of Content
Table of Figures
摘要
Abstract
Chapter 1: Introduction
Chapter 2: Literature Review
2.1 Macroeconomic valuation methods
2.2 Microeconomic valuation methods
2.2.1 PRISM approach
2.2.2 Cost approach
2.2.3 Market approach
2.2.4 Income approach
2.2.5 Real option approach
Chapter 3: Case Selection and Methodology
Chapter 4: Hogan Case
4.1 Case background
4.1.1 Company overview
4.1.2 Brand Tod's and Hogan
4.1.3 Financial results of Hogan
4.2 Valuation
4.2.1 PRISM approach
4.2.2 Cost approach
4.2.3 Market approach
4.2.4 Competitive advantage approach
4.2.5 Relief from royalty
4.2.6 DCF approach
4.2.7 Real option approach
4.3 Comparison between approaches
Chapter 5: The9 Case
5.1 Case background
5.1.1 Company overview
5.1.2 License agreement
5.1.3 Financial results
5.2 Valuation
5.2.1 PRISM approach
5.2.2 Cost approach
5.2.3 Market approach
5.2.4 Competitive advantage approach
5.2.5 Relief from royalty
5.2.6 Discount cash flow
5.2.7 Real option approach
5.3 Comparison between methods
Chapter 6: Affymax Case
6.1 Case background
6.1.1 Company overview
6.1.2 Hematide background
6.1.3 Financial result of Affymax
6.2 Valuation
6.2.1 PRISM approach
6.2.2 Cost approach
6.2.3 Market approach
6.2.4 Income approach
6.2.5 Real option approach
6.3 Comparison between approaches
Chapter 7: Horizontal Comparison and Valuation Model Suggestion
7.1 Horizontal comparison
7.1.1 PRISM approach
7.1.2 Cost approach
7.1.3 Market approach
7.1.4 Income approach
7.1.5 Real option approach
7.1.6 Average
7.2 Valuation Model and Procedure
Chapter 8: Problems and Further Improvement
Reference
致谢
本文编号：3554312
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