以無形資產評價輔助談判決策之應用 -以專利侵權訴訟和解談判為例

Abstract

在無形資產已經完全凌駕有形資產價值的今天，商業談判之對象、標的或重點所涉及的情況多非是一望即知、清楚明確的單一價格討價還價，而是涉及包括技術（Technology）、策略（Strategy）、關係（Relationship）、形象（Image）、品牌（Brand）等無形資產的運用或交易，談判中所面對的不確定性，已經從「人」的部分—交易對象各具不同個性、反應、教育或文化而具有相當程度的個人差，而擴及到「物」的部分—談判標的，例如無形資產或商業關係，因複雜、抽象、內隱、多變而難以對其價值評估。 關於「人」的不確定因素部分，已有諸多的談判理論與行為科學的研究，提供一個分析、運用的工具，本論文擬以財務理論中之無形資產評價為工具，對談判中所必須掌握的「協議不成之最佳替代方案」、「底線」、「可能合意區間」提供一個評估的參考，以助於對談判中「物」的不確定因素作一定程度的掌握，而使得談判不再純粹只是一種難以言喻的藝術，而是一種可以透過科學方法加以學習、控制與評估的客觀過程。

In this knowledge economic era, the value of tangible assets has been fully overwhelmed by that of intangible assets in a busiess. Business negotiation nowadays is no longer a simple give-and-take and the issues it deals with either do not concern evaluation any more. Instead, negotiation now often gets involved in the transaction and exploitation of intangible assets, such as technology, strategy, relationship, image or brand which are not easy to be sensed. Accordingly, the uncertainties caused by business negotiation encounters include not only the individual differences due to one’s own personality, reaction, education and cultural formation, but also those matters, such as intangible assets or business relationship, which are complex, abstract and variable and invisible.

Many researches concern negotiation theory and human behavior have been undertaking to handle the uncertainties about people nature. This thesis hereby is supposed to handle the uncertainties of the variable and complex matters a business negotiation often encountered by applying the valuation methodologies for intangible assets into negotiation analysis, including “Best Alternative to a Negotiated Agreement”, “Reservation Price”, “Zone of Possible Agreement”. Hopefully, the negotiation in Taiwan or China would not be a hard-to-say art but a learnable, controllable and evaluable scientific process.