Yunnan Wenshan intangible assets appraisal copyright copyright value determination contribution 2021

  In the field of intangible assets value evaluation in China, the copyright value evaluation is basically in a blank state
Copyright is an important intangible asset of an enterprise
A reasonable evaluation of the copyright owned by an enterprise plays an important role in the evaluation of enterprise value and the development of copyright industry and asset evaluation industry

The evaluation scheme of copyright value can be divided into three categories: one is to follow the labor value theory and evaluate the value from the perspective of production input, that is, cost method or weighted cost method; the other is to evaluate the value by looking for the market price of similar copyright works based on the balanced value theory, that is, market method; The other is to evaluate the value of copyright from the demand side of copyright, that is, the income present value method
This paper studies these three methods respectively

The calculation formula of copyright replacement cost is copyright value evaluation = replacement cost & times; Newness rate
The specific calculation steps are as follows:
When evaluating the replacement cost of copyright, the methods used are different according to different situations
When the historical cost of copyright can be measured reliably, financial accounting method and index adjustment method can be adopted

Whether the financial accounting method or the index adjustment method is adopted, the actual cost (historical cost) of the evaluated copyright must be determined first
The key is to determine which cost factors can be included in the copyright value
Generally, the costs that can be included in the copyright value include direct labor (labor cost of investigating and creating links), office supplies, personnel training fees Expert consultation fee, translation and travel expenses
After obtaining the historical cost, recalculate the materials, labor and other expenses according to the current price standard to obtain the replacement cost (financial accounting method); Alternatively, the replacement cost can be obtained by selecting an appropriate price trend index to convert the historical cost into the current cost (index adjustment method)

When the historical cost of copyright cannot be reliably measured, the calculation of replacement cost is very difficult
If the cost composition result of copyright is clear and each cost has a similar cost price in the market, the replacement cost of copyright can be determined through the market price of cost, which is the comprehensive application of cost method and market method