Valuation methodologies of technological assets–A review–

Abstract

The valuation of assets based on technology has been gaining momentum

as the community; especially universities is interested in transferring

their assets derived from the research process to the state and

enterprises. This paper aims to present the main methodologies for technology

assessment. For this, we conducted a review of important literature

through articles and books by renowned authors on these special

valuation processes. The conclusion was the importance of addressing

these issues in the research community in the area of finance in particular,

to promote new proposals that integrate qualitative and quantitative

aspects, in keeping with the contextual needs of valued objects.