成本法在珠宝首饰原创设计价值评估中应用研究

Application of Cost Approach in Valuation of Original Jewelry Design

珠宝首饰设计是集造型设计、功能设计、情感设计及材质与工艺设计于一体的脑力劳动成果的体现。珠宝首饰原创设计成果主要是指珠宝首饰设计版权及外观专利,属于无形资产范畴,具有重要的法律意义和商业价值。前人对珠宝首饰设计图稿著作权和外观设计专利的价值评估研究很少,本文根据珠宝首饰原创设计的特点,探讨了成本法(途径)中的重置核算法、倍加系数法和价格指数法等具体评估方法在珠宝首饰原创设计成果价值评估中的应用。

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 coeficient method,and price index method in the valuation of original jewelry design results.