Research On The Evaluation Of Trademark Assets Based On Income Approach

As a corporate external image,trademark assets play an important role in corporate assets.For a long time,major economic activities such as asset restructuring and asset replacement frequently take place in enterprises.Physical assets are often considered.But,it is often overlooked that intangible assets,especially trademark assets,are often overlooked,which causes certain problems in the valuation of the value of the enterprise assets.A reasonable assessment of the value of a trademark asset has become an important research topic in the field of evaluation of intangible assets.The three basic methods commonly used in asset valuation are cost method,market method,and income method.This article analyzes and summarizes the advantages and disadvantages of the three methods and their application status.Through comparative research,it is found that the income method is more applicable to the evaluation of trademark assets.The income of a trademark asset is attached to the income of goods and services,it is difficult to separate it.Therefore,the difficulty in the evaluation of trademark assets is to predict the return of trademark assets.The current assessment agency estimates the expected benefits of trademark assets in different periods based on the proportion of trademark use fees in corporate income.Such a forecasting method is obviously not strict enough.This article focuses on the expected benefits in the income approach and improves the uncertainty in the future earnings forecast process.The specific approach is: first analyze the factors that affect the revenue of goods and services,build a multi-level evaluation index system for the income of goods and services;secondly,build an analytical model of the analytic hierarchy process,and determine the first-level indicators in the index system as the criteria.At the same level,patents,trademarks,sales networks and other assets are used as the programmatic layer to construct a weight index analysis system that aims to separate the revenue of trademark assets from the revenues of goods and services;finally,the analysis of the entropy-weighted method is used to analyze the level.The weights obtained by the method are revised to reduce the subjective impact of expert scoring,making the assessment more objective and reasonable.The research of this paper focuses on the determination of the weight of the income of trademark assets.Although the income method has been highly praised by the appraisal industry during the evaluation of trademark assets,the expected benefits involved are often criticized.This article is just trying to put forward a solution to how to determine the share of enterprise income.We hope this method of using entropy weight method to modify the weight of the analytic hierarchy process can play a better role in the evaluation problem in reality.