Value Evaluation Of WeChat Subscription Official Account Based On AHP Entropy Weight Method And Grey Correlation Analysis

Nowadays,The development of the we-media industry is just like the sun in the sky.Among them,the We Chat official account has developed rapidly.It can obtain considerable income through advertising revenue,readers’ rewards,supporting services,etc.,thus promoting the transfer and transaction demand of the We Chat official account.Currently,We Chat official account transactions generally use the listing price of each platform for market transactions.The difference between the evaluation result and the actual value obtained by directly applying the comparable case correction is large.Finding a scientific and reasonable method to evaluate the value of We Chat official account is conducive to promoting and standardizing the market transactions of We Chat official account,and promoting the healthy development of related markets.Based on the fact that the main body of We Chat official account is a virtual network account and has the characteristics of intangible assets,this paper discusses and compares the applicability of three intangible assets evaluation methods,namely,income method,cost method and market method,to the value evaluation of We Chat official account.As the income data of We Chat official account is incomplete and not open,it is difficult to determine the cash flow;The cost of content creation,user maintenance and the cost of setting up We Chat official account are weakly related to its own value,and the cost cannot reflect the value of We Chat official account;Therefore,the market method is used to evaluate its value.According to the above principles,AHP entropy weight method and market method modified by gray correlation analysis are used as the value evaluation model of We Chat official account.First,determine the comprehensive weight of the official account value impact indicators,use the analytic hierarchy process(AHP)and entropy weight method to calculate the weight of each indicator subjectively and objectively,and then weight to determine the comprehensive weight;Secondly,the best comparable case of official account is selected,and the best comparable case and correction index are determined by using the gray correlation analysis method;Finally,establish a valuation model for the We Chat public.This paper selects Y We Chat official account to carry out empirical research,calculates the value of Y We Chat official account as 691300 yuan with the modified model,and the evaluation result is close to the market listing price on the benchmark date,which proves that the evaluation method of the value of We Chat official account proposed in this paper has great reference value.The possible innovation of this paper is that,after systematically analyzing the main value influencing factors of We Chat subscription accounts,we use the gray correlation analysis method to determine comparable official account in similar We Chat official account,thus avoiding the difficulties in measuring cash flow,return period and discount rate when using the income method;At the same time,the gray correlation analysis can more comprehensively and reasonably revise the evaluation results,make up for the uncertainty and fuzziness of official account income,and make the evaluation results of official account more scientific and accurate.