A Study On The Valuation Of Media Data Assets

Big data is gradually becoming the main soil and foundation of the world,and also the foundation of all management and decision-making.Most traditional media have a history of over a decade or even decades,and their accumulated content resources can be considered a valuable asset.How to extract useful value information from these data resources and make them a data asset that can bring economic benefits to various enterprises and institutions has not only become a focus of attention in the current media industry,but also has attracted widespread attention from experts and scholars.So far,there has been a lot of research on data assets both domestically and internationally,but it mainly focuses on healthcare,finance,education,and other aspects.There is a lack of research on media data assets,and there is also a lack of exploration of value models and methods from the enterprise level after data assets are formed.This study aims to further promote the value realization and optimal utilization of data assets in media enterprises.The article first reviews and analyzes the current application status and research status of media data assets at home and abroad,and briefly discusses the scale,classification,and value sources of media data.Then,based on the applicability and limitations of traditional evaluation methods in media data asset value evaluation,a new idea of combining the binary tree model in the real option method with the excess return method to evaluate the value of media data assets is proposed.The idea of this evaluation method is to first use the excess return method to strip the value of the combined intangible assets from the enterprise value,and then assign a comprehensive weight to the media data assets by combining the subjective weight determined by the Analytic Hierarchy Process and the objective weight determined by the entropy method,thereby segmenting the contribution value of the media data assets in the value of the combined intangible assets.Further,the potential value of the media data asset is calculated by taking the value of the media data asset obtained as the current value parameter in the binary tree model.Finally,the paper takes Southern Newspaper Media Group as an analysis case to demonstrate the operability of media data asset valuation under the real option method.This study found that media data assets have characteristics such as diversity and user specificity,and the use of traditional evaluation methods has certain limitations;Introducing Analytic Hierarchy Process and Entropy Method to construct comprehensive weights to enhance the rationality of the contribution of media data assets in the combination of intangible assets;This paper constructs a binary tree based method for evaluating the value of media data assets and determines the parameters of the model.Taking Nanfang Newspaper Media Group as an example,it proves that the binary tree model is operable in practice.