Technology valuation for intellectual property commercialization

This study was conducted to evaluate the technical value of 19 intellectual property rights held by Korea Research Institute Bioscience and Biotechnology, purpose this valuation is promote commercialization acquiring technology transfer or exclusive license for rights. examines theoretical practical aspects methods procedures income approach that are useful valuing property. Assuming bioscience biotechnology firms receive a foreign company, analysis based on profit business plans financial statements domestic companies. After calculating operating from gross company in detail, corporation tax capital cost taken into account depreciation increased decreased calculate excess multiply present value. We propose an model case obtain ultimate multiplying contribution factor. It not easy predict future cash flows estimate various statements, there limit possibility evaluator will be subject estimation appropriate discount rate. More detailed partial complementary research classified industry size left as study.