| Over the past years,The amount of mergers and acquisitions of the suspension of enterprises has reached more than 200 in China's A share market because of restructuring.The needs and requirements of evaluation of goodwill is improving nowadays.This paper took ABC cement company as a case of study,and found out three aspect of the problems of goodwill appraisal based on cut-difference method.First of all,through the analysis,the cut-difference method reversed the relationship of goodwill and enterprise appraisal.Secondly,it can't quantified resource advantages directly,which failed to reflect the essence of goodwill.The third point is that cut-difference method was just a simple list of the modified data,.It lacked persuasion,and also the presentation of financial statements were simply based on digital adjustment and combination of the initial evaluation results,which was no social and trade comparability.This paper aimed at improving the original method by factor-oriented analysis method.It analyzed the development situation of ABC cement company,the value of the goodwill and the key factor of the goodwill.Based on the analysis,this paper has designed a factor-oriented evaluation system,and calculated the goodwill results for 15736.47 million through the fuzzy matrix.The advantages of the factor analysis method were summarized from the direct point of view.The factors of goodwill are quantified,and the influence factors of goodwill are clear at a glance.The horizontal contrast of goodwill has been strengthened,which makes the goodwill more social and comparable.The results are closer to reality,more accurate and reasonable.This paper also discussed both the advantage and applicability of factor-oriented analysis method,and the problems existing in the present stage.It put forward to the development of theory,which can provide a reference for assessment of goodwill value to other enterprises in practice,and new ideas and methods for the daily management of enterprise goodwill value. |
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