Application of Cost Approach in Valuation of Original Jewelry Design
Jewelry design embodies the intellectual efforts of integrating form,function,emotional,material,and craftsmanship design.The original jewelry design mainly refer to design copyrights and appearance patents,which fall into the category of intangible assets and possess significant legal and commercial value.Previous studies on the value assessment of copyright and design patents of jewelry designs have been scant.This paper explores,based on the characteristics of original jewelry design,the application of specific assessment methods in the cost approach such as the replacement cost method,multiplication coefficient method,and price index method in the valuation of original jewelry design results.
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万方数据
