비영리법인의 IT비즈니스 가치평가를 위한 기술가치 평가방법에 관한 연구

Abstract

It is difficult to assess the value of technology of non-profit organizations, because they have a variety of characteristics different from commercial corporation. This study shows that we can evaluate the technology valuation of IT business in non-profit organizations through estimating like commercial enterprises for elements in a logical. The technology contribution which is an important factor of the technology valuation was calculated by the Inner dependence AHP(Analytic Hierarchy Process) method to reflect the impact of between the intangible assets. We conducted a survey of experts in order to apply the assessment model of technology contribution to IT business in a non-profit corporation. As a result, a technology contribution of the IT business was similar to the average value of the IT industry.