Metody wyceny efektów prac badawczo-rozwojowych
Methods of research and development work effects valuation
Author(s): Piotr WanickiSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: pricing and valuation; technological assets; R&D work; real options
Summary/Abstract: This paper presents the problem of asset valuation process − R&D work and patents. The first part presents the technological asset valuation method − the method of cost, marketing methods, income methods, methods based on decision tree and methods based on real options. The second part of the paper presents the practical application of technological asset valuation methods using the decision tree and the real options on the example of XYZ company.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 390
- Page Range: 250-260
- Page Count: 11