The Valuation of Mobile Apps
| Autor: | Roberto Moro Visconti |
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| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | The Valuation of Digital Intangibles ISBN: 9783031092367 The Valuation of Digital Intangibles ISBN: 9783030369170 |
| DOI: | 10.1007/978-3-031-09237-4_12 |
| Popis: | M(obile)-apps are programs used by mobile devices (smartphones, tablets, smartwatch, …), now widespread, for various uses (system operation, chat, games, social networks, geolocation, e-commerce …), available for download on unique digital platforms (store).Their legal and fiscal framework is still under discussion and is based on the distinction between the developer, distributor, and final user. Preparation of a business plan is propaedeutic to the identification of the key variables to be used in the estimate (e.g., EBITDA, operating or net cash flow, etc.). Strategic SWOT analysis can complement the envisaged scenarios.The economic evaluation of apps is based on software estimation methodologies appropriately adapted to the specific case (incremental economic or financial flows; expected royalties …), considering the potential applicability on a large scale, with exponential revenues and reduced additional costs. |
| Databáze: | OpenAIRE |
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