Value Distribution of Combined Intangible Assets Based on Analytical Hierarchy Process

摘要：

With the development of economy, accumulation of intangible assets has gradually become an approach of maintaining competitive advantage and gaining profits. But we often get combined value of intangible assets if we adopt excess profits method to assess intangible assets in reality. The article applies analytical hierarchy process (AHP) to separate single intangible assets from combined intangible assets, and gives an example of case to illustrate the feasibility and effectiveness of methods.

关键词： value segmentation combined intangible assets analytical hierarchy process

作者: HU Yanrong WU Chong LIU Hongjiu

作者单位: Department of management, Changshu Institute of Technology, P.R.China, 215500 Department of management, Harbin Institute of Technology, P.R.China, 150001

会议类型: 国际会议

会议名称: The 3rd International Institute of Statistics & Management Engineering Symposium(2010 国际统计与管理工程研讨会 IISMES)

会议地点: 威海

会议语种:英文

页码: 843-847

在线出版日期: 2010-07-24（万方平台首次上网日期，不代表论文的发表时间）