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Evaluation Of Data Assets Of E-commerce Enterprises Based On Monte Carlo Simulation

Posted on:2023-12-31Degree:MasterType:Thesis
Country:ChinaCandidate:C L MaFull Text:PDF
GTID:2569306806471474Subject:Asset assessment
Abstract/Summary:PDF Full Text Request
In the information age,the impact of data resources on global politics,economy,culture and other fields is deepening.Many companies,especially Internet companies,pay great attention to the collection and analysis of data in order to find new business opportunities.To some extent,for the emerging industries developed by using Internet technology,in the information struggle,whoever first mastered the effective data information and gave full play to its effectiveness in time can be at the forefront of the industry.E-commerce,as a typical Internet company,data assets have become an important resource for it to increase operating revenue,reduce operating costs and enhance competitiveness.However,there is a lack of research on data asset evaluation in this industry,and the applicability of many models for data asset evaluation in e-commerce industry remains to be discussed.Therefore,the research on data asset evaluation of e-commerce enterprises is particularly important and urgent.Under such circumstances,the author of this thesis chooses the data assets of e-commerce companies as the main research goal.Firstly,through the study of literature at home and abroad,this thesis discusses the attributes,value composition,valuation methods and other related contents of data assets,so as to pave the way for the construction of valuation model in the following thesis.Then,this chapter combs the relevant definitions of e-commerce companies and the basic definitions of data assets,then leads to the data assets of e-commerce enterprises,and analyzes its value contribution and influencing factors.Then the applicability of the evaluation method is discussed.On this basis,the income method is selected as the basic valuation method,and the data asset evaluation model of e-commerce enterprises is constructed mainly through the improvement of Monte Carlo simulation.On the one hand,the trend curve prediction model and Monte Carlo simulation are used to improve the income method to evaluate the overall value of the enterprise.After analyzing the intangible assets of e-commerce enterprises,the adjustment coefficient is constructed to adjust the value sharing rate of intangible assets of the target enterprise,so as to obtain the valuation of intangible assets;On the other hand,the analytic hierarchy process is improved by Monte Carlo simulation to determine the contribution of data assets in the value of intangible assets,and then the evaluation value and evaluation interval of data assets are obtained.Finally,taking focus technology as an example,the value of data assets is stripped from the overall value of focus technology enterprises,so as to verify the rationality of the evaluation model.Through the evaluation of Focus Technology data assets,this thesis obtains that the valuation range is from 7.23 million yuan to 8.86 million yuan,and the most likely valuation is 8.24 million yuan.The research significance is mainly reflected in the following two levels: on the one hand,through the discussion of the concepts of e-commerce and data assets,it summarizes the basic theories such as the characteristics,value composition and influencing factors of e-commerce enterprise data assets,which enriches the existing data assets and their evaluation theories to a certain extent.On the other hand,this thesis provides a relatively complete evaluation idea,reduces the subjectivity and randomness of income method evaluation through a series of improved operations,and selects focus technology as a case to verify the rationality of the evaluation idea.It is a beneficial attempt on the road of quantitative research of data asset value and has strong operability.
Keywords/Search Tags:e-commerce enterprises, data assets, income method, Monte Carlo simulation, analytic hierarchy proces
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