2009 Fiscal Year Final Research Report
Valuation of intangible assets
| Project/Area Number |
19530189
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Economic statistics
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| Research Institution | Meiji University |
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Principal Investigator |
KARIYA Tadeaki Meiji University, グローバル・ビジネス研究科, 教授 (70092624)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 計量経済学 / 無形資産価値評価法 |
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| 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.
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