Quanto vale uma patente no processo de transferência de tecnologia? Apresentação e validação do método Financial IP Value Estimate (F.I.V.E.)

Abstract

Thinking about innovation as a process requires considering innovation management while understanding the risks and uncertainties surrounding the results, meaning there are no guarantees of success. Internally, within a company, there is the organizational culture and structure, the organization's maturity, people, processes, knowledge, resources, and the existence or not of Research and Development (R&D). There are also external variables, such as customer needs, technology, partners, competitors, regulatory bodies, and incentive policies - all of which are uncontrollable factors. Thus, many managers decide on Technology Transfer to acquire or sell knowledge protected by patents. However, this activity requires a crucial step: the valuation of this patent, technology, or know-how. This step is very difficult to execute, both for managers and their teams, and for accountants who sometimes need to value intangible assets, and even to correctly quantify these assets for stock market purposes. Regardless of the size and industry of the organization, decision-making becomes an extremely complex and risky process in this scenario, requiring a set of support tools that allow for greater accuracy. With this in mind, this thesis critically examines the main traditional methods of patent valuation, highlighting their strengths and limitations, and presents the Financial IP Value Estimate (F.I.V.E.) method, validating the tool through a case study. The F.I.V.E. method is an innovative and highly calibrated approach that combines global economic data, intelligent computing, and contextual analysis to provide faster, more accurate, and up-to-date patent value estimates for the moment of technology transfer. The method seeks to reshape how companies, investors, and policymakers perceive intellectual property assets.