V članku predstavljamo metode vrednotenja avtorskih pravic s poudarkom na avtorskih pravicah za predvajanje glasbe. Uvodoma opredeljujemo pojme avtorskega dela in avtorske pravice ter pojasnjujemo kolektivno upravljanje avtorskih pravic. Slednje zahteva določitev primernih tarif za uporabnike avtorskih pravic. S tem v zvezi povzamemo najpogostejše metode vrednotenja, ki jih obravnava obsežna strokovna literatura, in opredelimo, katere prednosti in pomanjkljivosti imajo pri vrednotenju avtorskih pravic. Zaradi razpoložljivosti podatkov in neaktivnega trgovanja se posebej osredotočamo na metodo porazdelitve dobičkov.

The paper presents valuation methods for artistic-related intangible assets with the focus on musical composition copyrights. In the beginning, the concepts of copyright work, copyrights and collective management of copyrights are defined and explained. Collective management of copyrights requires the setting of appropriate tariffs for the users of copyrights. In this connection, the authors outline the most applicable valuation methods as presented in the extensive literature on the issue and describe their advantages and drawbacks for the valuation of copyrights. In view of data availability and non-existence of an active market for copyrights the authors focus on the profit split method.