대한토목학회논문집 (KSCE Journal of Civil and Environmental Engineering Research)

  • 제33권2호
  • /
  • Pages.757-769
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  • 2013
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  • 1015-6348(pISSN)
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  • 2799-9629(eISSN)
대한토목학회 (Korean Society of Civil Engeneers)
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건설 엔지니어링 기업의 무형자산 가치측정을 위한 요소분류체계 개발

Classification of Factors for Intangible Asset Valuation of Construction Engineering Consulting Firm

  • 피승우 (한양대학교 건설환경공학과, 한국종합기술 도로공항부) ;
  • 허영란 (한양대학교 건설환경공학과) ;
  • 서종원 (한양대학교 건설환경공학과)
  • 투고 : 2012.07.04
  • 심사 : 2012.11.27
  • 발행 : 2013.03.30
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초록

건설엔지니어링 기업은 대표적인 지식기반산업으로서 무형자산의 평가 및 관리가 더욱 필요하다. 본 논문에서는 기업 특성을 고려하여 무형자산 분류체계를 작성하고, 설문과 인과지도구축을 통해 주요요소를 추출하여 건설엔지니어링 기업의 무형자산 측정을 위한 요소분류체계를 제시하였다. 기업가치 상승을 위한 무형자산 관리는 각 무형자산 세부요소 간 인과관계에 대한 이해가 뒷받침돼야 하므로, System Dynamics 분석을 통하여 인과관계를 파악하고 제시된 방법론을 검증하였다. 제시된 방법론을 통하여 건설 엔지니어링 기업의 특성이 고려된 무형자산을 인식하게 되어 건설엔지니어링 기업의 무형자산을 합리적으로 평가하는데 기여함으로써 건설엔지니어링 산업의 발전을 도모할 수 있을 것으로 기대된다.

Intangible assets for construction engineering consulting firms are very important for their valuation, because engineering consulting is typical knowledge-based business which creates value based on technical expertise and human resources. This paper presents the intangible asset classification model based on the concept of value creation in construction engineering consulting firm and proposes intangible asset valuation methodology using System Dynamics and survey data. Utilization of the valuation methodology presented in this paper would increase the public awareness of intangible assets in construction engineering consulting firm and, thus, contribute to the growth of the engineering consulting industry by realistic and accurate valuation of intangible assets.

키워드

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피인용 문헌

  1. Value Rating Model for Intangible Assets in Civil Engineering Consulting Firms in Korea pp.1976-3808, 2018, https://doi.org/10.1007/s12205-016-1695-7