A Study on Evaluation Methodology of Intangible Assets

무형자산 평가 기법에 관한 연구

Recently, the development of technology has been rapidly proceeding with information technology in various fields. Due to their abstract properties, proper evaluation of intangible assets is very difficult compared to evaluation of tangible assets. Intangible assets are knowledge, technology, and design etc. In general there are two approaches to evaluate the intangible assets such as qualitative and quantitative approach. The qualitative approach contains scoring approach, profile approach, checklist approach, and quantitative approach. Quantitative approach contains cost approach, market approach, income approach, and real-option approach. As an initial step for evaluation of safe work environments, this study compares and analyzes evaluation methods of intangible assets.