Valuation of intangible assets in global operations.

Intangible Assets and Principles for Their Valuation
1. This Lord Kelvin
  1. what does it say
    1. dramatic increase in corporate mergers, acquisitions, and alliances
  2. the acquisition target or the potential ally firm
    1. subcontracting and modularization of business functions
2. types of corporate knowledge and their attributes
  1. WHEN DO INTANGIBLE ASSETS NEED TO BE VALUED?
    1. 1. A company sale, merger, or acquisition.
      1. problems of cultural compatibility between the merged organizations.
    2. 2. Sale, purchase, or licensing of separable assets
      1. This could include any transferable knowledge, codified or teachable, and rights to intellectual property or markets.
    3. 3. Lawsuits involving intellectual property infringement
      1. Here courts need to determine infringement costs and penalties
    4. 4. Tax liability calculations
      1. possibly in another nation
    5. 5. Corporate alliances
      1. This decides the equity share of JV partners, royalty rates, and other fees.
    6. 6. R&D management
      1. contribution in codevelopment projects is another crucial measurement area.
3. there is currently a determination of license fees
  1. some consulting companies are trying to develop exclusive databases of licenses and terms of the risk sharing agreement
  2. Marketing managers have evolved the notion of brand equity
  3. and they have been created
    1. unit price premia
    2. market share increments”
PART I: THE NATURE AND ATTRIBUTES OF INTANGIBLE CORPORATE ASSETS
1. there are types of corporate knowledge
  1. 1. formally registered intellectual property rights
    1. Patents
    2. Brands
    3. Copyrightas
  2. 2. Intellectual Assets
    1. Drawings
    2. Data bases
    3. Recipes
  3. 3 . comprises uncodified Human and Organizational Capital
    1. Colective Corporate Knowlwdge
    2. Organizational Culture
    3. Customer Satisfaction

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Valuation of intangible assets in global operations.

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