The Facors And Their Contribution To The Value Of Goodwill Of Food Enterprises

With the development of modern commercial economy, more and more enterprises have considered goodwill as a kind of most important intangible assets. There has been many research results about influential factors of goodwill in several fields of academic research. The common methods of the evaluation of goodwill has also been conventionalized. But there is almost not researches about evaluating the contribution of every factor by a method which combine above research results. A problem will be countered while combining above research results to estimate every factor’s contribution to the value of an enterprise’s goodwill. Because we must know the contribution rate of every factor first. As for different enterprises, a factor’s effect on the value of goodwill is different. Even the kinds of factors which determine the value of goodwill are also different in different businesses.A method to solve this problem is to narrow the range of study. This research focuses on food industry. Combining the pre-existent research results about influential factors of goodwill and the features of the goodwill of an enterprise in the food industry, this research concluded a system for describing the factors that affect the value of the goodwill of a company in the food industry. The system includes5board categories and20specific indicators. Except general elements, special factors related to the food industry are included in the system, like the reputation of food safety of an enterprise in the food industry. After using qualitative and quantitative approaches to estimate the contribution rate of every factor in this system, we can evaluate the contribution to the value of goodwill of each factor in specific cases.Studying the factors of goodwill with the features of a specific industry and analyzing the contribution to the value of goodwill of each factor provides us a better understanding of goodwill and a new field of the studying of goodwill.