Theoretical and Methodological
Considerations Regarding the Evaluation
of Intangible Assets
1 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
1.1.1 Improve the ability of companies to increase sales.
188.8.131.52 Intangible assets allow us to open new lines of
business in which to obtain new demand.
184.108.40.206.1 A good example of this are patents.
1.1.2 increased willingness to pay
220.127.116.11 Company products by customers is another way
by which intangibles can help generate more
18.104.22.168.1.1 A good brand can make customers willing to pay more.
1.1.3 increase production
22.214.171.124.1 A well organized company can produce more with the same
human and material resources.
1.1.4 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.
126.96.36.199.1 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
1.1.5 the companies obtain income derived from the
transfer of rights of use of certain intangible assets
188.8.131.52.1 patents, copyrights, sharing useful company experiences for their clients,