Valuation of Enterprise Data Assets by Using the Improved Multi-Period Excess-Earnings Method

DOI: https://doi.org/10.62517/jiem.202303304

Author(s)

Xianhua Zhou*, Bo Zhang

Affiliation(s)

School of Management, Shenyang Jianzhu University, Shenyang, Liaoning, China *Corresponding Author.

Abstract

With the arrival of the information age, data assets owned by enterprises are becoming increasingly abundant and important. In order to better manage and utilize these data assets, this article first comprehensively considering the factors that affect the value of enterprise data assets, then establishes a new data asset value evaluation system by using the improved multi-period excess-earnings method, and apply it in combination with case studies, so as to achieve the goal of improving the value evaluation of enterprise data assets and making the evaluation results of enterprise data assets more accurate.

Keywords

Data Assets; Asset Valuation; Improved Multi-Period Excess-Earnings Method; Analytic Hierarchy Process

References

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