A Case Study On Value Evaluation Of Advertising Resources In The Newly-built JZ Airport

In recent years,the turnover of civil aviation passengers has increased year by year,which makes the value of airport advertising resources continue to increase.If airport advertising resources cannot choose a reasonable evaluation method,the evaluation results will inevitably be unscientific,which will lead to a low value of the airport as a whole.Therefore,how to reasonably classify airport advertising resources in the evaluation and what kind of thinking is used to scientifically measure the value of airport advertising resources has become an urgent problem to be solved in the field of asset evaluation theory and practice.This article takes the newly-built JZ airport in Q city,which has more advertising resources,as the research object,and studies the evaluation ideas and methods of advertising resources in the airport.After evaluating the value of the advertising resources in the JZ airport,using factors such as the regional positioning,economic development level,and geographic location of the city where the airport is located,looking for benchmarking airports across the country,by comparing the revenue of advertising media resources of each benchmark airport and the economic development level,airport scale and grade of the city where it is located,to comprehensively confirm the rationality of the evaluation results.The analysis method adopted in this article is a combination of traditional theories and practical examples.From the perspective of traditional theory,the connotation,characteristics and value source of advertising communication are clarified;it summarizes the thinking of the market comparison method in intangible assets evaluation to provide reference for this article;on the basis of the market comparison method,according to the JZ airport advertising media resource list,divide the subdivision area category;collect the media information of JZ airport and LT airport,clarify the comparison case publication price and average discount rate,and then use the market comparison method on the case based on the data record to obtain the publication case price of each category;on this basis,according to the historical publication rate of LT airport in Q city,the estimated total media revenue of JZ airport advertising media in 2020 is obtained;Based on factors such as the profit margin,tax and surcharge rate,and income tax of LT airport in Q City in 2018,the above ratio is deducted from the total media income to derive the estimated total media cost in 2020.In the media cost,after deducting the corresponding proportion of depreciation and amortization,operating staff salaries and operating costs,the final calculation value of the advertising resource fee is obtained.Finally,the article summarizes the conclusions from three aspects.First,the evaluation method emphasizes the market comparison method as the basis,combined with the scientific classification of on-site advertising resources and the revenue publication rate to evaluate the resources,which is a reasonable evaluation way.Secondly,on the evaluation conclusion,the value of the advertising resources in the JZ airport is determined to be 80,169,800 yuan in 2020.Finally,some understandings and opinions on the development of the resource value evaluation are put forward.It is believed that the reasonable evaluation of the resource value in the future will have a strong reference significance for the management and transaction of airport advertising resources,which will help to further promote the improvement of the transaction system.The development of the airport plays an important role.