Income Method In Valuation Of Z Company's Invisible Assets Application Research

As a non-material asset,intangible assets are an important part of enterprise assets.Because they do not have physical form and have the ability of value creation,people pay more attention to them.Especially in the process of enterprise asset management,the value recognition of intangible assets is related to many problems,such as the evaluation of enterprise's earning ability and development potential.However,due to the complexity of the value recognition of intangible assets and so on.How to evaluate the value of intangible assets scientifically and reasonably has become the core issue of intangible assets management.According to the characteristics of intangible assets of Z enterprise,this paper first introduces the background,significance,research status at home and abroad,relevant research methods;summari Zes the relevant theoretical issues of intangible assets value evaluation and income method,and the characteristics and influencing factors of intangible assets;secondly,on the basis of the analysis of the operation status of Z enterprise and its intangible assets,the income method is applied to Z enterprise.The intangible assets are evaluated and analy Zed.By quantifying the value of intangible assets and comparing with the costing method,the value of intangible assets' creation ability to enterprises in terms of economic returns is clarified,so that the managers inside enterprises can more accurately grasp the status of intangible assets of enterprises,thereby enhancing their awareness of protection and management of intangible assets of enterprises and enhancing intangible assets.Utili Zation of the value of production.Finally,according to the actual situation of Z enterprise,we find that Z enterprise has many problems in intangible assets accounting and management,especially in the accounting treatment of intangible assets,ignoring the value of intangible assets creativity,and failing to make better use of this force to bring greater benefits to enterprises.In view of these problems,this study puts forward relevantsuggestions,that is,enterprises should adopt dynamic management mode to attach importance to the effective management of intangible assets,and achieve effective risk control to promote the improvement of intangible assets management system and enhance the benefit ability of enterprises in the future development.