Research On Self-Created Goodwill Value Assessment Of Online Tourism Enterprises

Goodwill is the embodiment of the long-term excess profitability of enterprises.It reflects the excess earnings and value of enterprises.It has aroused wide discussion in both theoretical and practical circles.At the present stage,only external goodwill is accounted for.In practice,most of the evaluation is to estimate the impairment of intangible assets such as identifiable and identifiable trademarks and patents.Self-created goodwill is the basis of the formation of external goodwill.Outsourcing goodwill is the external performance of self-created goodwill in the process of enterprise income merger and acquisition.Self-created goodwill and foreign-purchased goodwill are originally the same source.Therefore,self-created goodwill value evaluation is not only an entity.At present,the excess earning capacity of enterprises also has certain reference significance for the value of goodwill purchased from abroad,which can make up for the difficulty in identifying and measuring self-created goodwill to a certain extent.The traditional evaluation methods of self-created goodwill are cut-off method and excess income method.These two methods do not take the professionalism and sociality into account when evaluating self-created goodwill,and the evaluation value is not accurate enough,nor can they reflect the advantages and disadvantages among the components of self-created goodwill.Therefore,accurate evaluation of self-created goodwill value has theoretical and practical significance.Firstly,this paper elaborates the connotation,characteristics and classification of goodwill,and draws out the related overview of self-created goodwill;secondly,itsystematically introduces and evaluates the principles and advantages and disadvantages of traditional self-created goodwill evaluation methods,and clarifies the existing problems and shortcomings of self-created goodwill evaluation at the present stage.It also introduces the comprehensive empowerment method and the fuzzy comprehensive evaluation method to increase the revised value,improve the traditional excess income method and construct a new one.In order to promote the accuracy of value evaluation and enrich the theory of measurement and evaluation of self-created goodwill,the model of self-created goodwill evaluation is proposed.The factors of self-created goodwill in different industries have different influences.Based on the general theory of self-created goodwill in online tourism industry with rapid development,this paper,through reliability and validity test,analyses and summarizes the factors affecting self-created goodwill in online tourism industry,and constructs the evaluation model of self-created goodwill in online tourism industry with the help of mathematical and statistical methods.To further explore its value evaluation.Taking Ctrip Travel Network as an example,this paper evaluates the self-created goodwill value of the revised model and analyses the evaluation results,which can provide reference for enterprise management and development.Finally,this paper summarizes the conclusions of this study,and gives suggestions and further research directions to improve self-created goodwill value evaluation,in order to provide possible directions for future exploration.