Valuation Of Data Assets Of E-commerce Enterprises Based On The Improved Income Method

After the 21st century,with the increasing impact of digital technology on global politics,economy,culture and other aspects,it has promoted the transformation and upgrading of related industries,and also changed people’s lifestyles and business methods.Driven by digital technology,Internet companies(such as e-commerce,social networking,etc.)with the core of data assets have risen rapidly,making the status of data resources more and more prominent among major companies.At present,although the development of big data in the field of e-commerce has been generally recognized,due to its own characteristics and existing problems,its potential value needs to be further developed.How to reflect the value of data assets in e-commerce enterprises,how to operate data assets,and how to evaluate its value,these issues need to be explored and studied in order to optimize the value of data assets in e-commerce enterprises.To study the above problems,taking the data assets of the e-commerce industry as the main research object,this paper studies how to evaluate data assets.Before the actual research,the author did the collection and collation of relevant literature,mainly to sort out the definition of data assets and the characteristics of data assets that have been clarified by different scholars at this stage,how to evaluate their value,and the role of data assets in the development of e-commerce enterprises.From this,some understanding of its basic concepts and the assessment methods that currently exist has been gained.Ignoring of different experts,the author finds that the existing valuation methods basically indirectly separate the value of data assets from the value of portfolio intangible assets with the help of multi-level analysis.In order to minimize the impact of the above problems,the author uses the entropy law to amend the analytic hierarchy method to obtain more objective and effective assessment results.Then,the data life cycle and the characteristics of data assets are studied and summarized,and the contribution and appreciation factors of data assets in e-commerce enterprises are combined,and when analyzing the operation and profitability of data assets on e-commerce enterprises,it is found that as an intangible asset,its importance in enterprises is obvious.In terms an appraisal method combining the comprehensive empowerment method and the income method was selected.The practical idea of this method is that,first,the overall value of e-commerce enterprises is calculated by the income method,and secondly,the structure of the comprehensive weight is measured by the subjective weight determined by the analytic hierarchy method and the objective weight determined by the entropy method,that is,the analytic hierarchy method of entropy rights amendment,and the contribution rate of data assets to e-commerce enterprises is obtained to achieve segmentation.In order to test whether the evaluation model is universal,the author uses JD.com as a representative of a typical e-commerce company and analyzes it as a case study.The research in this paper enriches the theory and method of data asset value valuation,and the data asset segmentation method based on the analytic hierarchy method of entropy weight modification makes the valuation results more accurate.For the long-term development of enterprises,this method is conducive to enterprises to clarify the value of data assets,focus on the application of this aspect and value maximization for in-depth research,so as to strengthen the company’s awareness of data asset management.