Application Of Improved Income Method In The Value Evaluation Of The Game Adaptation Right Of Langya Bang

One of the key steps to adapt the existing online literature into a game is to obtain the adaptation right,and how to evaluate the expected value of the online literature game adaptation right is the focus of attention of the major companies in the game industry.At present,the commonly used methods of intangible assets value evaluation are cost method,market method and income method,among which the income method is widely used in the field of intellectual property value evaluation.However,there are many limitations in the use of general income method,which is prone to evaluation bias.Based on this,this paper takes the game adaptation right of Langya Bang as a research case to improve the general income method,and to more accurate evaluation of intangible assets in the field of adaptation rights and other intellectual property value.On the basis of the concept of game adaptation right of online literature,this paper analyzes the influencing factors of the value of game adaptation right of online literature from two aspects: external and internal.The external factors mainly include the law of literary game adaptation,the entry barrier of game market,the game market environment.Then it compares the applicability of cost method,market method and general income method in intangible assets value evaluation,introduces the process of intangible assets value evaluation of general income method,and focuses on improving the income method.The results show that the general income method is not applicable to the evaluation of the game adaptation right of Langya Bang,and it is difficult to determine the expected income.Based on the difference of index and calculation method,the possibility of evaluation deviation is greater.On this basis,the general income method is improved,the complex expected income calculation is abandoned,the discount rate is retained,and the adaptation right income is separated from the income of the company to which it belongs.The proportion of adaptation right income in its company income is determined by analytic hierarchy process and entropy weight method.Finally,it uses the general income method and the improved income method to evaluate the value of the game adaptation right of Langya Bang,the results show that the evaluation result of the improved income method is closer to the actual income of the Gamedo company brought by the game adaptation right of Langya Bang,which confirms the applicability of the improved income method.This paper provides a reference for the evaluation of the right value of game adaptation in online literature of game industry companies,and a new idea for the evaluation of intangible assets value.