A triangular fuzzy number -analytical hierarchy process to assess combined intangible assets

With the development of economy, accumulation of intangible assets has gradually become an approach of maintaining competitive advantage and gaining profits. The conventional method has cost approach, income approach and market approach. Thereinto, the income approach is widely used in the assessment of intangible assets. But we often get combined value of intangible assets if we adopt income approach to assess intangible assets in reality. The purpose of this paper is to apply triangular fuzzy number (TFNs) and analytical hierarchy process (AHP) method to distribute single intangible assets from combined intangible assets. In addition, the proposed method is to apply a practical example to test the application of the model. The result shows that the method is feasible and effective.