Evaluating Intangible Management:a Cost-based Approarch
نویسنده
چکیده
The objective of this study is to estimate and evaluate the corporate intangibles management. This study proposes a framework to measure the corporate performances produced by intangibles. First, the operating profit is divided into the non-intangible profit, which the company can produce without its own intangibles, and the intangible determinants of the profit. To divide the non-intangible profit from the other there are two types of approaches; the asset-based approach and the cost-based approach. This study introduces one of the cost-based approaches, that is, the non-intangible revenue is structured of the material costs and other replaceable variable costs, the bench mark ratio of sales to them. Second, the intangible profit is calculated with R&D, advertising, sustainability and other intangible costs. In this framework, the more it decrease input materials, the more its intangible profit will be. So, this approach has a conformity with the philisophy of sustainable production.
منابع مشابه
Cost of acute coronary syndrome in Switzerland in 2008.
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