Short Video Enterprise Data Asset Value Evaluation

Since entering the 21st century,with the continuous development of digital economy,the importance of industrial digitization and digital industrialization has become prominent.Data assets play a more and more important role in the development of major enterprises.The full outbreak of the epidemic in 2020 has led to significant changes in the way of mass entertainment.Online entertainment has become the first choice,and the number of users of short video platform has shown explosive growth.As one of the emerging Internet industries,the short video industry has the common characteristics of emerging industries,and there is strong uncertainty in the income of the industry in the future.In the post epidemic era,online entertainment is more popular.Therefore,a more accurate valuation of short video enterprises,especially a reasonable evaluation of off balance sheet assets such as data assets,becomes more important to provide reference opinions for investors,which creates a demand for the value evaluation of data assets of short video enterprises.The evaluation object selected in this thesis is the data assets of short video enterprises.As an emerging industry,the income of short video industry is unstable and the evaluation of data assets is difficult,so there is little literature research in this field.This thesis hopes to provide some reference value for the evaluation research in this field.This thesis explores the value evaluation methods of short video enterprise data assets,and analyzes the advantages and disadvantages of traditional evaluation methods and emerging evaluation methods in evaluating the value of data assets.Finally,it constructs the value evaluation model of short video enterprise data assets.It is more difficult to directly evaluate the value of data assets.This thesis changes its thinking,first calculates the overall value of the enterprise,and then obtains the value of data assets through asset stripping.After analyzing the applicability of Schwartz moon model,this thesis applies the model to the enterprise value evaluation of short video industry for the first time,and modifies the parameter of multiplication coefficient in Schwartz moon model,which can make the evaluation result more accurate.In the introduction and the first chapter,through the analysis and research of a large number of literature,this thesis discusses the concepts of data assets and short video platform.This thesis analyzes the research status at home and abroad,and defines the concepts of data assets,short video platform and short video platform data assets in this thesis.The second chapter first analyzes the applicability of three traditional methods,and then gives the core idea of constructing the value evaluation model of short video enterprise data assets in this thesis.The modified Schwartz moon model is combined with Monte Carlo simulation to obtain the average value after 20000 simulations as the overall enterprise value of short video enterprises.On this basis,the value of enterprise data assets is obtained by successively subtracting the contribution values of current assets,fixed assets and other intangible assets other than data assets.This article selects Kuaishou Technology Co.,Ltd.as an evaluation case to explore the applicability and operability of the data assets value model of short video enterprises.The conclusion is that data assets play an increasingly important role in the process of enterprise operation.Managers and decision-makers should fully realize its importance in enterprise production and operation,and further develop the value of data assets by cooperating with third-party service institutions.The evaluation results show that the value evaluation model of short video enterprise data assets constructed in this thesis has strong applicability and operability,and can evaluate the short video enterprise data assets more accurately.