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Technology transfer involves complex and subjective transactions. One of the most difficult parts is that it is virtually impossible to determine technology prices by the rules of market supply and demand as most transaction prices are derived through negotiations. If a reasonable price range for technical transfer cannot be objectively determined based on the systematic pricing processes prior to negotiations, the negotiations will inevitably lose power. It has been found in this study that as far as technical transfer in the industries during the initial period, mature period, or even decline period is concerned, to the “technology providers” the establishment of the high-tech and value-added industries is expected to stimulate the national economic development. In this regard, the factors affecting technology transfer pricing mainly include: the R&D costs, the costs associated with the technical transfer, and market demand. There are three methods for pricing determination, including: the cost method (cost-plus method), market-based method, and income approach; the “technology receivers” believe that the appropriate time for technology transfer is the time of technical or industrial innovation and R&D for high potential stocks, during which time products or technology undergo mass production, application, etc., which in turn lead to increased profits, increased production capacity, cost reduction, shortened R&D development time, and other benefits. The factors affecting technology transfer pricing mainly include: vendor attributes, earning ability through technology, the market environment, and so on. The methods for pricing determination mainly include: the net asset value method, empirical method, and so on. The factors and methods affecting the pricing cannot be generalized due to their different industrial characteristics. On the other hand, no consensus has been reached regarding a pricing model for the evaluation of technology values. In the future, the practical applications should be taken into consideration during theoretical development in order to enable businesses to more accurately asses the values of intangible assets, return, and risks.
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