haku: @indexterm technology assessment / yhteensä: 120
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| Tekijä: | Hartmann, M. |
| Otsikko: | Theorie und Praxis technologischer Unternehmensbeurteilung |
| Lehti: | Zeitschrift für Betriebswirtschaft
1998 : VOL. 68:9, p. 1009-1027 |
| Asiasana: | FINANCIAL ANALYSIS ASSET VALUATION TECHNOLOGY ASSESSMENT |
| Kieli: | ger |
| Tiivistelmä: | Conventional expertise of companies is almost entirely based on accountants' figures and finally on the extrapolation of data from historically oriented analysis of balance sheets or on an estimation of future revenues (gross rental method) resp. cash flows (discounted cash flow method). As a matter of fact they lack properly based statements of technological potential which is the real basis of evaluation of maintain- ing the future development of turn-over and profitability especially in such a highly dynamic industries as for exam- ple the smart card industry. This gap in our knowledge should be filled with a technological assessment to comple- ment conventional accounting. Therefore the concept of a Technology Balance Sheet as a supplementary means of assessment is offered. |
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