Theoretical and Methodological Considerations Regarding the Evaluation of Intangible Assets

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

   • 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,
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