A Case Study On The Evaluation Of Technical Intangible Assets Of L Company

With the development of the times,the status of intangible assets in the enterprise development plays a more and more important role,so the study on the assessment of the value of intangible assets is increasingly important in the practical evaluation,intangible assets can be used as an evaluation value,but also can be used as an independent assessment.Many kinds of intangible assets,including patents,proprietary technology,land use rights,customer relations,goodwill and a series of no real but can create value for enterprise assets,these assets assessment not like physical assets can be measured by the price and income,they need to get through certain method and ratio calculation.The evaluation object selected in this case is the evaluation of patent assets,which belongs to the combined evaluation of the technical intangible assets.Technical intangible assets are intangible assets with the core of technology,mainly including patent assets.This assessment of technical intangible assets is used to improve the production of titanium sponge.Results from the research background,the titanium industry from the beginning of 2001 after the development of nearly ten years later,due to overcapacity and enterprise price war,vicious competition,overcapacity,a sharp decline in profits in 2013 and 2014 many titanium companies out of the field,the development of the industry into the bottleneck,to carry out large-scale reform in 2015 the state,effect of the development of enterprises,the production of titanium industry to pick up.The L company selected in this paper has an important position in the titanium industry,the production facilities are perfect,the management and sales service are complete,and the evaluation case is complete,which is beneficial to the analysis and improvement.The case introduction mainly introduces the basic situation of the company of L company,and gives a brief description of the actual evaluation process.Case analysis mainly analyzes the precondition of the case,the income prediction,the rate of the technology division and the calculation process of the discount rate,and improves the method of calculating the rate of technology division and the method of calculating the discount rate.The conclusion mainly summarizes the whole evaluation process of L company,and analyzes the advantages anddisadvantages of the improved methods in the case analysis.This paper is mainly about the technical operation of technical intangible assets into analysis rate analysis and the discount rate,in technology dividingrate analysis,an important parameter for industry comprehensive evaluation evaluation case method into the calculation method of rate range was improved by using Wind data for real-time computing,make the results more objective and the effectiveness;then using the profit split method for inspection,the result is more reasonable.In the discount rate analysis,for risk reward rate in risk cumulation,we use the beta coefficient method to improve the scoring method in the original evaluation,making it more objective.Secondly,this paper also analyzes the defects of the excess return and the prediction method in the forecast of income analysis.