影響產業技術移轉訂價模式之研究

A Study of the Pricing Model Affecting Technical Transfer in the Industry

李淑燕(Shu-Yen Lee)

指導教授 ： 丘邦翰

元智大學/管理學院/管理碩士在職專班/碩士(2011年)

摘要

技術移轉是複雜且主觀的交易行為，其中最困難的部分在於技術價格幾乎無法由市場供需法則決定，交易價格多半是談判而來。如不能在談判前，根據系統化訂價流程客觀地為技術移轉找尋合理之價格範圍，則談判失勢將無可避免。本研究發現，對「技術供給者」而言，在萌芽期、成熟期、成熟期甚至是衰退期之產業進行技術移轉，期能建立我國高科技及高附加價值之產業，進而帶動國家經濟發展。其中，影響技術移轉訂價因素主要為研發成本、技術移轉所伴隨之費用、市場需求等因素。而決定訂價之方法主要有成本法(成本加成法)、市場法與收益法三種；對「技術接受者」而言，認為技術移轉之適宜時機為屬潛力股之技術或產業創新研發時、產品或技術即將量產或應用時等，期能發揮獲利增加、產能提升、成本降低、縮短研發時程等功效。其中，影響技術移轉訂價因素主要為廠商特質、技術獲利能力及市場環境等因素。決定訂價之方法主要有淨值法、經驗法則等方法。這些影響訂價因素及方法皆依產業特性不同而不同，無法一概而論之。而技術價值的評估迄今未能獲致共識之計價模式，未來的理論發展仍應配合實務運用，使企業能更正確評估無形資產的價值、報酬與風險等。

關鍵字

技術移轉 ； 技術鑑價 ； 技術訂價 ； 技術授權 ； 權利金

並列摘要

Technology transfer involves complex and subjective transactions. One of the most difficult parts is that it is virtually impossible to determine technology prices by the rules of market supply and demand as most transaction prices are derived through negotiations. If a reasonable price range for technical transfer cannot be objectively determined based on the systematic pricing processes prior to negotiations, the negotiations will inevitably lose power. It has been found in this study that as far as technical transfer in the industries during the initial period, mature period, or even decline period is concerned, to the “technology providers” the establishment of the high-tech and value-added industries is expected to stimulate the national economic development. In this regard, the factors affecting technology transfer pricing mainly include: the R&D costs, the costs associated with the technical transfer, and market demand. There are three methods for pricing determination, including: the cost method (cost-plus method), market-based method, and income approach; the “technology receivers” believe that the appropriate time for technology transfer is the time of technical or industrial innovation and R&D for high potential stocks, during which time products or technology undergo mass production, application, etc., which in turn lead to increased profits, increased production capacity, cost reduction, shortened R&D development time, and other benefits. The factors affecting technology transfer pricing mainly include: vendor attributes, earning ability through technology, the market environment, and so on. The methods for pricing determination mainly include: the net asset value method, empirical method, and so on. The factors and methods affecting the pricing cannot be generalized due to their different industrial characteristics. On the other hand, no consensus has been reached regarding a pricing model for the evaluation of technology values. In the future, the practical applications should be taken into consideration during theoretical development in order to enable businesses to more accurately asses the values of intangible assets, return, and risks.

並列關鍵字

royalty ； technology transfer ； technology valuation ； technology pricing ； licensing

參考文獻

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