Ocenitev vrednosti patenta za namen njegove prodaje

magistrsko delo

Tanja Liponik (Author), Bojana Korošec (Mentor)

Abstract

Patentno varstvo zagotavlja imetniku patenta mnoge pravice, morda na prvo žogo ne pomislimo, da imajo te pravice lahko veliko vrednost. Vendar pa v okoljih, kjer obstajajo podjetja, ki delujejo na področju visokotehnoloških dejavnostih, tudi v farmacevtski industriji, so take pravice bistvenega pomena, saj mnogim pomenijo obstoj in možnost nadaljnjega delovanja. Zaradi vse večjih potreb po ocenitvah vrednosti patentov, zaradi dojemanja patenta kot sredstva in ne kot stroška podjetja in zaradi povečevanja števila transakcij, ki zadevajo tudi patente, se je temu prilagodila tudi ocenjevalska stroka. Z namenom, da bi bile ocenjene vrednosti patentov karseda realne, nam stroka ponuja najrazličnejše pristope in metode, ki nam omogočijo, da to tudi dosežemo. Predvsem v tujini, kjer so ocenitve vrednosti patentov pogostejše kot v Sloveniji, je bila ta tema predmet mnogih raziskav in analiz, ki večinoma poskušajo rešiti problem, kateri način je najprimernejši za ocenitev vrednosti patenta. V grobem se metode delijo na kvantitativne in kvalitativne. Velikokrat pa se priporoča kombinirana uporaba obojih, zaradi prednosti in slabosti, ki se jim lahko pripišejo. Pri izbiri metod je pomembno, da upoštevamo tudi hierarhično lestvico ocenjevanja vrednosti. Ker je torej spekter metod, ki se lahko uporabijo, zelo širok, se mora ocenjevalec vedno zavedati, kaj je namen ocenitve, saj le na ta način lahko izbere ustrezno metodo, ki omogoča realen rezultat. Šele realno ocenjena vrednost je lahko temelj odločitev.

Keywords

patenti;licence;vrednost;ocenjevanje vrednosti;kvalitativne metode;kvantitativne metode;

Data

Language:	Slovenian
Year of publishing:	2015
Typology:	2.09 - Master's Thesis
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	[T. Liponik]
UDC:	657.92:001.894
COBISS:	12062492
Views:	1932
Downloads:	263
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	English
Secondary title:	Patent valuation for sale purpose
Secondary abstract:	For a patent owner patent insures many rights. Perhaps at first we aren't aware about the greatness of value of this rights. But in the environments of companies operating in high-technology industries and also in pharmaceutical industry these rights have essential meaning. As matter of fact many companies have chance to survive, exist and operate further only if they can protect their inventions with patents. Due to increase in needs for patent valuations, because of recognition of patents as assets rather than as costs and also because of increasing number of transactions that affect patents, the valuation field evolved too. With the purpose of evaluating values of patents extremely realistic, the field is offering us various approaches and methods that make this purpose achievable. Especially abroad, where patent evaluations are more frequent than in Slovenia, this theme was object of many researches and analyses. Most of them try to solve the problem which approach is the most appropriate for patent valuation. Roughly methods for patent valuation are divided into quantitative and qualitative. It is recommended to combine the use of both methods because of advantages and disadvantages which are distinctive for each of them. While choosing a method, it is important to take into account the hierarchy of the valuation. As the range of methods, which can be used to assess the value of patents, is very wide, the evaluator must always be aware of what is the purpose of the evaluation, since only in this way he can select an appropriate method, which allows a realistic result. Only realistically evaluated value can be the basis for various decisions.
Secondary keywords:	accounting;patent;royalty payment;value indicators;patent valuation;approaches and methods;qualitative and quantitative methods;case study of valuation;Slovenia;
URN:	URN:SI:UM:
Type (COBISS):	Master's thesis/paper
Thesis comment:	Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages:	V, 69 str., 3 str. pril.
ID:	8752542