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2009 Fiscal Year Final Research Report

Valuation of intangible assets

Research Project

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Project/Area Number 19530189
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Economic statistics
Research InstitutionMeiji University

Principal Investigator

KARIYA Tadeaki  Meiji University, グローバル・ビジネス研究科, 教授 (70092624)

Project Period (FY) 2007 – 2009
Keywords計量経済学 / 無形資産価値評価法
Research Abstract

Concerning valuation of intangible assets, we made an overview and discussed on an analytical framework, in which two approaches are distinguished : non-financial approach to intangibles such as intellectual assets to use in an effective ERM management for value creation and financial approach to use for trading, consulting, tax, loyalty etc. As an application, the Japanese business model of department stores are discussed from a viewpoint of value creation management and by income approach we propose a solution for a problem of optimizing risk/return relation for each merchandise and evaluating the portfolio structure of merchandises in a department store relative to the rents of commercial spaces. Another application is about the remnant recycling activity of a beverage company in association with the concept of CSR, where the CSR activities are here regarded as a relationship intangible asset. We gave a model for valuing the CSR activity of a beverage company that transforms the remnants of tea and coffee into activated carbons, uses a part the carbons for filtering own water and sells the remainders.

  • Research Products

    (3 results)

All 2009

All Journal Article (2 results) Presentation (1 results)

  • [Journal Article] 品格ある企業の価値創造と地球サスティナビリティ2009

    • Author(s)
      刈屋武昭
    • Journal Title

      証券アナリストジャーナル 47

      Pages: 45-53

  • [Journal Article] 価値創造ermと企業の組織精神性資産2009

    • Author(s)
      刈屋武昭
    • Journal Title

      監査研究 35

      Pages: 10月25日

  • [Presentation] 環境CSRと自己循環型リサイクルモデル2009

    • Author(s)
      刈屋武昭・藤田大輔
    • Organizer
      2009年科研集等による研究集会(代表矢島美寛)
    • Place of Presentation
      京都府宇治市生涯学習センター
    • Year and Date
      20091119-20091121

URL: 

Published: 2011-06-18   Modified: 2016-04-21  

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