The Research Of Valuation Of ABCCO.,LTD Intangible Assets

With the development of market economy and the popularity of social awareness of intellectual property, invisible assets are playing more and more important role in business activity. Intending to achieve greatest social and economic benefits, a business must manage invisible assets actively, must take full advantage of its reputation, trademark, brand, technology and patent, in order to give invisible assets into play in gaining excessive earnings and monopolized earnings.For a long time in economy macrocontrol and operating management, attention is only payed to tangible assets application and management, and the existance and value of invisible assets is ingored, let alone its application and management. As a result, the value of invisible assets is lost severely every year, which causes great loss to economic development of China. It is urgent to enhance the application and management, to strengthen the evaluation of invisible assets, in order to speed up the process of national economy marketization. So the rational application and evaluation of invisible assets is pressing while recomposing assets, running capital and establishing modern enterprise system,.This thesis, taking Company ABC as research subject, analyzes the process of ABC' invisible assets evaluation. Identifying purpose, scope, subject and method of the evaluation, the evaluation process is optimally designed. Synthesizing theoretical induction, mathematical model prediction and trend analysis, directed by up-to-date evaluation theory, related new accounting standards, rules and regulation, combining ABC's reality, this thesis offers a proposal, based on empirical analysis, in bid to improve its management and running of invisible assets. Looking forward and thinking over the evaluation, this thesis aims to make known the importance and strategic status of invisible assets in enterprise management.