Theoretical and Methodological
Considerations Regarding the Evaluation
of Intangible Assets
In a modern economy, the role of intangible assets is decisive; it grants rights
and generates incomes. To make profit, all the companies must determine the
customers to have a positive perception of the segment that they act; in fact, the
most important assets held by successful companies are intangible assets
because they have radically transformed the global economic architecture
advantages
Improve the ability of companies to increase sales.
Intangible assets allow us to open new lines of
business in which to obtain new demand.
A good example of this are patents.
Example
increased willingness to pay
Company products by customers is another way
by which intangibles can help generate more
revenue.
Example
A good brand can make customers willing to pay more.
increase production
Example
A well organized company can produce more with the same
human and material resources.
La generación de los intangibles adecuados y su buena
gestión están en la base del crecimiento de la
productividad de la empresa, que permite reducir los
costes de producción.
Example
The know-how allows the company to carry out work
that without that know-how would be impossible in
the short term or that could be approachable in the
long term with very high costs
the companies obtain income derived from the
transfer of rights of use of certain intangible assets
Example
patents, copyrights, sharing useful company experiences for their clients,