A Research On The Method Of Determining The Technological Contribution Rate While Assessing The Patented Technology Of AS Company

Assessment of patented technology, an important part of the assessment of intangible assets, mainly takes market approach, cost approach and income approach as the assessment method. In most cases, the market approach is not adopted because it has a few of comparable instances and the actual situation of patented technology. With the development of market economy, people pay more attention to the income instead of cost when they use the patented technology. Moreover, with the repaid development of technology, a technology which worth million could easily be replaced by a new technology, so the cost approach is not adopted. As for the income approach, the most important thing is to make sure the values of various parameters. For these parameters, there is still a big problem of determining the technological contribution rate and there are many different opinions in the assets valuation industry. Determining the determining the technological contribution rate based on the customary international law and LSLP is always subjective.This paper shows the process of assessment of patented technology which is based on income approach through some actual cases, showing, and puts forward an improved method for determining the technological contribution rate. This paper selects four comparable examples, and measures the technological contribution rate of four comparable instances, and on this basis the paper determines the weighting factor of technological contribution rate by AHP. After that, using experts scoring method to compare the estimate object with the comparable instance and adjusting the technological contribution rate by the actual situation of estimate object, and then deducing the technological contribution rate of the estimate object.The improved method of technological contribution rate which is proposed in this paper, to some extent, makes the parameter selection more scientific, objective and reasonable, lays the foundation for the future technological research and has practical significance.