Research On The Application Of Analytic Hierarchy Process In The Value Evaluation Of Internally Generated Goodwill In M Company

With the rapid development of globalization economic,especially the times of the knowledge economy,there are more and more mergers and acquisitions among companies.As a result,the evaluation of goodwill becomes a non-negligible element in corporate mergers and acquisitions transactions.The evaluation of goodwill is one of the intangible assessment and the theory of goodwill is not mature enough in China.The research on goodwill not only helps improve the fairness of the evaluation value of goodwill assessment,but also helps companies understand their own operations.Therefore,the discussion on the method of evaluation of goodwill is of great theoretical and practical significance.This article systematically reviews the related research on the nature of goodwill,the source of goodwill value,the recognition of goodwill and the evaluation method of goodwill,and combines the nature of the goodwill and the traditional method of valuation of the goodwill:the excess return method.And the cut-off method-conducted in-depth analysis and inquiry,and found that the traditional assessment method did not take into account the comparison of goodwill with the same industry,but also ignored the specific constituent factors of goodwill on the value of goodwill assessment,on corporate governance This influences the rationality and fairness of the measurement and evaluation of the value of goodwill.In response to these problems,this paper establishes a hierarchical system of goodwill constituent factors,introduces the analytic hierarchy process,and combines the specific assessment practices of the case M company,using the goodwill coefficient to modify the results under the traditional goodwill evaluation method,thereby realizing the value of goodwill.The fuzzy comparison of assessments improves the fairness of the evaluation of the goodwill value,and provides certain exploration experience for the evaluation practice of goodwill value and goodwill measurement.