Research On Value Evaluation Of Zhongyou Medicine’s Goodwill Based On Improved Cutting Method

With the development of the knowledge economy,the intangible assets of enterprises have received more and more attention.Goodwill is a resource that can accumulate excess income for a company in the long-term business process.It reflects the development prospects of the company.At present,competition between enterprises has intensified,mergers and acquisitions have occurred frequently,and goodwill as an intangible asset of enterprises has also been valued by management.Therefore,research on the theory of goodwill is very meaningful.It can improve the professional ability of the evaluator and make the evaluation result more reasonable.The formation of goodwill is a complex process,and the influencing factors are not only those that can be quantified,but also those qualitative factors.Goodwill cannot be separated and evaluated separately.At present,only the income method in the traditional method can be used.However,the income method cannot include the elements of goodwill,so the results of the assessment are not accurate.This paper improves the traditional methods by introducing the analytic hierarchy process and the fuzzy comprehensive evaluation method,which not only makes the evaluation result of goodwill more accurate,but also enables the enterprise to more clearly understand the problems existing in its management,and to improve it in a targeted manner.Develop a development strategy that is more in line with the company itself.First of all,this paper summarizes the goodwill,including the characteristics,nature and classification of goodwill.Secondly,it compares and analyzes the two methods commonly used in the evaluation of goodwill,and expounds the shortcomings of the two methods in the evaluation process.It also analyzes the superiority of the cut-off method in this evaluation,and then studies the cut-off method.This paper selects a company to calculate the value of goodwill by using the cut-off method to calculate the relevant data.Finally,it uses the analytic hierarchy process to establish the relevant model,the fuzzy comprehensive evaluation method calculates the correction coefficient of goodwill,and calculates the improved goodwill value.The final results are analyzed and summarized.