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Bestimmung von Lizenzgebühren aus betriebswirtschaftlicher und juristischer Sicht

Bestimmung von Lizenzgebühren aus betriebswirtschaftlicher und juristischer Sicht

          
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About the Book

Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Offline-Marketing und Online-Marketing, Note: 1,7, Ernst-Moritz-Arndt-Universität Greifswald (Rechts- und Staatswissenschaftliche Fakultät), Veranstaltung: Marketing, Sprache: Deutsch, Abstract: Die Bedeutung von immateriellen Vermögenswerten hat in der Vergangenheit einen großen Wandel erfahren.1 Waren es früher eher physische Vermögensgegenstände wie z. B. Grund und Boden oder Maschinen, die den größten Wertanteil in einem Unternehmen ausmachten, so sind es heute immaterielle Vermögenswerte wie z. B. Marken, Know-how und andere gewerbliche Schutz- und Urheberrechte, die wertvolle Wirtschaftgüter für ein Unternehmen darstellen. Immer mehr Unternehmen versuchen daher ihre technischen und rechtlichen Ressourcen besser zu nutzen und überlassen ihre Schutzrechte für eine angemessene Lizenzgebühr an Dritte.2 Die Ermittlung der Lizenzgebühr ist für die Unternehmen dabei von höchster Relevanz, da sie zur Nutzungsüberlassung angemessene Verrechnungspreise ansetzen müssen. Die Bestimmung von Lizenzgebühren ist ebenfalls bei Rechtsverletzungen (z. B. unrechtmäßige Nutzung einer Marke) von großer Bedeutung, um den eingetretenen Schaden zu quantifizieren.3 Das Ziel der vorliegenden Arbeit ist die Bestimmung von Lizenzgebühren auf der Grundlage von ökonomischen und juristischen Überlegungen. Dazu werden im Folgenden verschiedene Methoden und Modelle zur Bestimmung von Lizenzgebühren vorgestellt und deren Vorzüge und Nachteile aufgezeigt. Die Arbeit gliedert sich daher wie folgt: Zunächst werden im Kapitel 2 die Grundlagen des Licensing dargestellt, wobei einerseits das Lizenzgeschäft und andererseits die rechtlichen Grundlagen näher erläutert werden. In Kapitel 3 werden dann zur Ermittlung einer angemessenen Lizenzgebühr fünf betriebswirtschaftliche Methoden der Lizenzbewertung im Einzelnen vorgestellt. Kapitel 4 beschäftigt sich mit dem BBDO Brand Equity Evaluator als Markenbewertungsmodell zur Quantifizierung von Lizenzgebüh


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Product Details
  • ISBN-13: 9783656126812
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Weight: 127 gr
  • ISBN-10: 365612681X
  • Publisher Date: 11 Feb 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm


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Bestimmung von Lizenzgebühren aus betriebswirtschaftlicher und juristischer Sicht
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Bestimmung von Lizenzgebühren aus betriebswirtschaftlicher und juristischer Sicht
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