Evaluation of Data Asset Value Based on Hierarchical Analysis Method

Take Z E-commerce Enterprise as An Example

Authors

  • Jinxiong Fu
  • Biyun Xiao
  • Fengguan Wang

DOI:

https://doi.org/10.54097/920f9215

Keywords:

Data asset value; Hierarchical analysis method; Continuous cut -off; E-commerce enterprise.

Abstract

Data assets are an important part of the intangible assets of e -commerce companies. Compared with ordinary intangible assets, it is more difficult to confirm its costs, distinguish their income more difficult, and lack trading cases in the market. Therefore, it is difficult to pass the traditional cost method, The income method and market law directly evaluate the value asset value of the enterprise. Therefore, for data assets, a more scientific and reasonable evaluation system is needed to be established. The article takes Beijing Z Technology Restrictions as an evaluation case, adopts the idea of continuous cutting difference, and first uses the method of domestic value evaluation of corporate value -the income method to calculate the overall value of Z Technology Co., Ltd., and then calculate the company's combination of intangible assets Value, finally uses layered analysis to calculate the score rate of data assets, so as to obtain the value of data assets. It is hoped that the evaluation of data asset value in the article can bring a certain reference to the data asset value evaluation work in practice.

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References

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Published

16-01-2024

Issue

Section

Articles

How to Cite

Fu, J., Xiao, B., & Wang, F. (2024). Evaluation of Data Asset Value Based on Hierarchical Analysis Method: Take Z E-commerce Enterprise as An Example. Frontiers in Business, Economics and Management, 12(3), 240-244. https://doi.org/10.54097/920f9215