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Enterprise Network Domain Name Valuation

Posted on:2005-07-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y A DongFull Text:PDF
GTID:2206360122480708Subject:Accounting
Abstract/Summary:PDF Full Text Request
For protecting the interests of enterprise, the author thinks enterprise can first capitalize domain name at appraised value to carry out effective management and operation after its registration. In Chapter One, In order to give a very good definition to the research and range of this thesis, the author puts forward the concept of network operating enterprises at first, which is different from the network companies. Then comes the introduction of IP address and ABC of the domain name. At last, the author concludes: because domain names are owned by network operating enterprises, the domain names are bound to belong to the assets to be evaluated.In Chapter Two, through the analysis of Marx's labor value theory, marginal utility theory, producing cost theory, " innovating " theory, the author thinks, the effective labor value theory is the theoretical foundation on which the value of the domain names form. According to the effective labor value theory, the value of the goods is turned into price of production and profit (include average profit and land rent), thus the author draws the conclusion: we can divide price sources of a domain name into three parts which can be modified according to utility factors and the other similar factors. Chapter Three carries out detailed analysis of the factors of the domain name values. The author focuses on four of seven major influencing factors, i.e. the expenses factor that the domain name runs, customer basis factor, validity factor of the domain name, commercial value factor based on the operating enterprise itself. In Chapter Four, from the principle for the value of the domain name--the effective labor value theory, the author divides the price structure of the network domain name into three major parts: compensation price(), excess price() and average price() and a coefficient of adjusting included(). Thus the author draws the general assessment model of the value of the domain name: . Meanwhile, according to the difference of domain name's acquisition we can optimize them generally into these corresponding principles of actual law of cost, cash net flow current value law, net expectation income current value law and " 4C assessment method". Chapter Five is about the assessment risks and our main research of their control. The author tries to analyze the causes of the assessment risks including the target's factor, the parameter factor, the operation quality and ethical factor of appraisal agency and appraiser, the result-application factor and domain name assessment risks include the above 5 major kinds of risks accordingly. Then the author puts forward the measures of controlling these five kinds of risks.
Keywords/Search Tags:Network operating enterprise, Network domain name, Value assessment, Capitalization
PDF Full Text Request
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