Earticle

초록

영어

value of intellectual property can be associated with the core of small-enterprise-IP-strategy that is attributed to the use of the intellectual property. In addition to assisting in the valuation of intellectual property, the three methods(cost approach, market approach, income approach) are useful in deriving royalty rates at which the subject intellectual property can be licensed. Specifically, a company lacking intangible assets and technology would be reduced to operating a commodity-oriented enterprise where competition and lack of product distinction would severely limit the potential for profits. The three approaches(cost approach, market approach, income approach) are discussed in this article. Although we believe that these approaches are universal in nature, and that they ought to be applicable in any property situation anywhere in the world, we must recognize that there may be legal, economic, and practical restraints to applying them in precisely the way. 1) cost approach One might think that the application of the cost approach from country to country would be quite uniform, but individual factors can affect its application. One of the practical matters that has to be addressed is the availability of the subject property in the country in question. We have become accustomed to assuming that almost any kind of property would be readily available and are not used to thing in terms of substantial delays that might be experienced in the replacement cost element. 2) market approach Of the three standard valuation approaches, the market approach is probably the most difficult to apply internationally, especially in less developed countries or those that are emerging from state-controlled economies. Markets may be very thin, with very few transactions. There may be no real sales because of legal or political restrictions. 3) income approach The ingredients for the income approach are universal(the amount of income, the duration of income, and the risk of achieving it). But our ability to apply this approach may vary considerably from country to country. The uncertainty relates to accounting standards and so on. The world of commerce is imploding. Despite all of the business communication problems noted, process continues. We are of the opinion that intellectual property will continue to be the focus of the exports and imports. By the way we should solve the valuation problem rationally.

목차

I. 머리말
 II. 지적재산권 담보제도의 현황 및 담보가치 평가
  1. 지적재산권 담보제도의 현황
  2. 유효발명의 조건
  3. 지적재산권의 담보가치평가
 III. 중소기업의 지적재산권 담보제도의 문제점과 활성화 방안
  1. 지적재산권 담보제도의 문제점
  2. 지적재산권 담보제도의 활성화방안
  3. 소결
 IV. 맺음말
 참고문헌
 Abstract

키워드

가치평가 중소기업 지적재산권 시장거래비교방식 시장접근법 원가방식 비용접근법 기대수익방식 수익접근법 경험법 자산기준평가법 자본환원법 비교회사법 비교취득법 현금유동할인법 기술거래 기술담보제도 담보가치평가

저자

• 최병규 [ Choi, Byeonggyu | 한경대학교 과학기술법무학과 부교수 ]

참고문헌

발행기관

간행물