Development of pricing techniques based on valuation methods of a patented dry-technology asset for value assessments
Mahon, Dennis (2014)
HAAGA-HELIA ammattikorkeakoulu
2014
All rights reserved
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:amk-201405219056
https://urn.fi/URN:NBN:fi:amk-201405219056
Tiivistelmä
This project thesis is to develop pricing techniques based on valuation methods for a patented dry-technology asset that is used in the recycling of batteries. The development of this dry-technology asset was derived from an EU Directive 2006/66/EC and institutional demands for more efficient and environmentally friendly technologies to recycle batteries. This demand is rapidly increasing all around the world.
The European Union-based case company has established a business and has built a recycling facility that has in-use the dry- technology. The recycling process produces renewable minerals (metal compounds) that are sold back to manufactures or metal producing companies.
The case company needs are to have in its business practice a reporting system of valu-ation methods and pricing techniques for the assessment of fair market, licensing, taxa-tion and transaction values. The case company envisions on marketing and selling this unique dry-technology asset internationally.
The aim of this thesis study is to present valuation methods conductive to the case company needs and develop pricing techniques based on these methods for the dry-technology asset. The aim is also to give recommendations as to which valuation methods and pricing techniques should be taken into their business practice for value assessments and other issues that arise during the thesis research process.
The objectives are to demonstrate professional competencies, informative based on reliable supporting resources for the theoretical documentation on valuation methods and pricing techniques. To conduct qualitative analysis based on calculations and data.
The empirical research consists of a qualitative questionnaire, a visit to the recycling facility and conducting interviews with the case company’s executives and its expert consultant. From the relevant literature gathered on the valuation methods and pricing techniques, conducting calculations by the use excel worksheets as working tools, this study provides to the case company the necessary means and methods for assessment of values of its dry-technology asset.
The European Union-based case company has established a business and has built a recycling facility that has in-use the dry- technology. The recycling process produces renewable minerals (metal compounds) that are sold back to manufactures or metal producing companies.
The case company needs are to have in its business practice a reporting system of valu-ation methods and pricing techniques for the assessment of fair market, licensing, taxa-tion and transaction values. The case company envisions on marketing and selling this unique dry-technology asset internationally.
The aim of this thesis study is to present valuation methods conductive to the case company needs and develop pricing techniques based on these methods for the dry-technology asset. The aim is also to give recommendations as to which valuation methods and pricing techniques should be taken into their business practice for value assessments and other issues that arise during the thesis research process.
The objectives are to demonstrate professional competencies, informative based on reliable supporting resources for the theoretical documentation on valuation methods and pricing techniques. To conduct qualitative analysis based on calculations and data.
The empirical research consists of a qualitative questionnaire, a visit to the recycling facility and conducting interviews with the case company’s executives and its expert consultant. From the relevant literature gathered on the valuation methods and pricing techniques, conducting calculations by the use excel worksheets as working tools, this study provides to the case company the necessary means and methods for assessment of values of its dry-technology asset.