The Food Industry Listed Companies Create Goodwill Measurement And Analysis

With the rapid development of market economy, the goodwill becomes more and more important, especially since the1990s, the world intensified mergers and acquisitio-ns cases make goodwill become one of the focal points at home and abroad. Goodwill represents the enterprise credibility, which can reflect the market competitiveness of an enterprise. More and more enterprises began to realize the importance of goodwill, how-ever, enterprise goodwill does not have the proper information disclosure, leading to some enterprise decision-makers unable make the right judgment because of the wrong goodwill information. Information of supply and demand have an internal conflict, meas u-ring enterprise self-created and analysis goodwill contribute to the enterprise resource value is particularly important.The measurement problem of self-create goodwill is mainly discussed in this paper, and the ideas of options are used to measure self-create goodwill. Using the poor cutting method to measure self-create goodwill, this paper used the difference between the value of total stock market and the equity to measure self-create goodwill,in which, creating one with Black-Scholes option pricing model to calculate the value of equity, and measuring the enterprise’s resource value. And through the measurement between the food industry listed companies self-create goodwill and enterprise resource value, further analyzing the important of the goodwill contribute to the enterprise resources value. Through the self-created goodwill measurement of the food industry listed companies, helping enterprise master of the valuable of themselves, incentive enterprise attaches great importance to the construction of goodwill, strengthen the management of goodwill.In this paper, it is based on the theory of enterprise resources, and makes a deep theoretical analysis for the important value of goodwill in enterprise resource contribution. Enterprise competitive advantage and excess profits actually comes from resources and enterprise capacity owned by the enterprise internal. Create goodwill is comprehensive reflection of enterprise sustainable competitive advantage. Through to the food industry listed companies create goodwill’s contribution analysis, it can be seen that more than50%of the value of the enterprise resource value is derived from the enterprise value of the goodwill for most of the listed companies, enterprise value of the assets account for a small part of it. It also illustrates that create goodwill have an important role in enterprise resource value. Create goodwill interact with enterprise interior various tangible and intangible assets, that make the enterprise produce synergistic effect, which produces the effect of1+1>2, jointly promote the resources of the enterprise value.