Tianfu Thermoelectric Co.,Ltd. Internally Generated Goodwill Evaluation Method Research

With economic globalization quickening,the reform of socialist market economy going deep andmarket competition increasingly heating,enterprise assets shift quickly from tangible assets to intangibleassets.The change promotes self-produced goodwill adhering to crystallization of human wisdom accountsfor higher and higher,and gradually becomes the main body of enterprise assets.That global economicintegration and the development of knowledge economy make self-produced goodwill’s influence more andmore outstanding in enterprise value.Self-created goodwill,is a unique and exclusive asset forming inenterprise long-term operation process,which embodies the overall condition of an enterprise,includingenterprise’s management level,personnel quality,product quality,social reputation,etc.Meanwhile,it alsoshows the prospects of the enterprises.Reality put forward a further requirement to strengthen theconstruction of self-created goodwill.But confirming the value of self-created goodwill is far from therequirement,because of self-produced goodwill’s invisibility and low cost.Firstly,the meaning of goodwill,features,essentially re-overview,especially for internally generatedgoodwill and constituent elements causes a deeper analysis;secondly focus on existing assessment methodswere generated goodwill comparative analysis,and pointed out the shortcomings of existing assessmentmethods.Then introduces the fuzzy comprehensive evaluation method to analyze its own assessment of thefeasibility of goodwill and construct fuzzy comprehensive evaluation model, the use of internally generatedgoodwill strength to correct the traditional method of the present value of the excess return,the finalassessment of internally generated goodwill value.In order to test the reasonableness of the evaluationmodel,the paper will be used in its Xinjiang Tianfu Thermoelectric Co.,Ltd.,making the combination oftheory and practice.By constructing constituent elements generated goodwill evaluation system, intended to optimize theexisting assessment methods goodwill own fully reflect the extent of the pros and cons of specific businesssectors generated goodwill and comparability of the assessment indicators,the assessment results can notonly provide the most direct guidance for the future of the enterprise management activities,may furthermotivate enterprises to pay attention generated goodwill building.