Title: Monetisation model of intangible attributes observed in research, development and innovation projects: application in the electricity sector in Brazil
Authors: Elias Barquete Albarello; Carla Kazue Nakao Cavaliero; Moacyr Trindade De Oliveira Andrade
Mackenzie Presbiterian University, Consolação Street, 930, São Paulo, CEP 01302-907, Brazil
Faculty of Mechanical Engineering of the State University of Campinas, FEM/UNICAMP, Mendeleyev Street, 200 – University City 'Zeferino Vaz' Barão Geraldo, CEP 13083-860, Campinas, SP, Brazil
UNICAMP City Campus, Cidade Universitária 'Zeferino Vaz' Barão Geraldo, 1831, Roxo Moreira Street, CEP 13083-592, Campinas, SP, Brazil
Abstract: The main objective of this study is the application of a technology assessment process for generating monetary value to research and development (R&D) projects, especially in the electricity sector in Brazil. The use of a monetary value model to assess the technology in R&D is, in practice, still incipient because there is not a single universally applicable method, regardless of differences in the technological and market aspects. An adequate method should be based on an integration module, with individual modules focusing on specific tasks. For this purpose, some aspects of the three basic approaches of the monetary value model have to be revised and their advantages and disadvantages have to be discussed, to propose a detailed procedure for the new assessment method. Finally, we applied the proposed method to two cases to illustrate the practical use and ensure the method's viability.
Keywords: intangible assets; monetary value; Brazil; monetisation; R&D; research and development; innovation projects; electricity industry; technology assessment; technological innovation.
Int. J. of Technological Learning, Innovation and Development, 2016 Vol.8, No.2, pp.129 - 147
Available online: 18 Jun 2016