TFL Vsebine / Revija SIR*IUS

Valuation software

Programska oprema je postala pomemben del poslovnih procesov. Pri ocenjevanju se pooblaščeni ocenjevalci soočajo z vprašanjem, ali je v registru OS treba oceniti uporabniško programsko opremo ali programsko opremo, ki predstavlja prodajni produkt podjetja. Pri uporabniški programski opremi, do katere ima podjetje pravico do uporabe (licenco), bo ocenjevalec vrednosti pri ocenjevanju uporabil način primerljivih prodaj. Pri ocenjevanju programske opreme kot prodajnega izdelka pa gre za kompleksno nalogo, v kateri sodelujejo ocenjevalci različnih strokovnih področij ter specialisti. V referatu je poudarek na oceni vrednosti programskega izdelka ERP s poudarkom na nabavnovrednostnem načinu, načinu tržnih primerjav in modelu COCOMO II.

Software has become an important part of business process. In the phase of valuation, the authorised appraiser faces different types of intangible assets recorded in the asset register, such as user software or software that represents a sales product of a company. In case of user software, the company has a right of usage (licence). In that case, the appraiser would use the market approach as a method of valuation. Appraising a software as a sales product of a company, however, becomes a complex task involving different types of appraisers and consultants. This article is focused on appraising the ERP software with emphasis on cost value approach, market value approach as well as COCOMO II model.