Marginal analysis method and equivalent investment sharing method are the theoretical basis for determining the profit sharing rate of intangible assets.

1. Marginal analysis method:

Marginal analysis method refers to a method that studies the impact of changes in one variable on changes in another variable starting from a known static equilibrium or hypothesis. a research method. This method can be used to determine the best solution based on the principle that marginal revenue equals marginal cost.

For example, in the enterprise's production decision-making, at a certain output level, when the enterprise's revenue increment (marginal benefit) brought by adding another output is equal to the cost increment (marginal cost) caused by the enterprise The output that can obtain the maximum profit is the optimal output.

2. Equivalent investment sharing method:

The key to the equivalent investment sharing method is whether it can accurately determine the equivalent investment amount of intangible assets. Since there are many types of intangible assets, both There are high-tech intangible assets and ordinary intangible assets. It is difficult to accurately grasp the replacement cost and applicable cost profit rate of intangible assets.

Therefore, when using the equivalent investment sharing method to determine the income sharing rate of intangible assets, relevant data should be fully obtained.

Method for determining the share rate of intangible assets:

Adjustment coefficient method:

This method designs some indicators that affect the profitability of intangible assets and collects statistics from many experts. The result of indicator judgment can be calculated as an adjustment coefficient. Then combined with the sharing rates of different industries determined in international practice, the income sharing rate of a specific intangible asset value assessment can be obtained. The formula is:

Income sharing rate = lower limit of international practice + adjustment coefficient x (upper limit of international practice - lower limit of international practice)

The advantage of this method is that it reduces the burden on the appraiser through expert judgment. The reliance on personal subjectivity is also combined with international practices, reflecting comparison with peers. However, this method has two shortcomings when it is actually applied to the calculation of trademark share rates. First, the algorithm for obtaining the adjustment coefficients by synthesizing expert scoring results needs to be further improved.

Secondly, the international practice based on the formula is the statistics of revenue sharing rates in technology transfer contracts in developing countries by the United Nations Technical Information Exchange Center (TIES) and the United Nations Industrial Development Organization. In the field of trademark evaluation, there are no such statistics to rely on.