Evaluation Of B2C E-commerce Business Based On The Value Of EVA

B2C E-businesses are important participants in the network economy. Using Internet,B2C E-businesses break the time and space constraints in traditional trading. This new wayof trading attracts a large number of consumers and market size is expanding. B2CE-businesses will face the problem of financing in the rapid development. Though listing,mergers and venture investment, B2C E-businesses can raise fund. This requires anaccurate assessment of E-businesses value. However, B2C E-businesses have the featurewhich is financial profit is low and stock value is high. Therefore, it is unreasonable usingcost approach, market approach and DCF to assess the value E-businesses.First, this paper uses the literature review and qualitative and quantitative analysismethods. This paper analysis the shortage when using cost approach, market approach andtraditional income approach to assess the value E-businesses. Considering EVA methodcan fully reflect the value creation ability of all capital and the features of B2CE-businesses, this paper proposes the value assessment method of B2C E-businesses basedon EVA. Secondly, through considering the feature of network economy and B2CE-businesses, this paper draws a conclusion about three-stage development theory of B2CE-businesses. The growth of EVA is different when B2C E-businesses are in the differentstages. Assessing should be based on the company’ development stage and selectappropriate valuation model. Lastly, this paper assesses Amazon’s value using EVAmethod.