Evaluation Of Goodwill Value Of Household Appliances Enterprises Based On AHP

As the economic development is getting faster and faster,corporate mergers and acquisitions are increasing year by year.What can't be ignored in corporate mergers and acquisitions is the evaluation of goodwill value.Nowadays,the evaluation of the value of goodwill is theoretically and practically.On the traditional method of asset valuation.However,the traditional methods have neglected the shortcomings of comparison with the same industry and neglected the role of various factors.So,in this case,the author uses the analytical hierarchy process combined with the traditional method of goodwill evaluation to try to evaluate the res.Ults of the traditional methods.Improve it to make the assessment more accurate.Moreover,through the analytic hierarchy process,enterprises can also better understand the strengths and weaknesses of their own enterprises,and also provide suggestions for the future development direction of enterprises.First of all,this paper draws on the necessity and importance of the evaluation of goodwill from the increasing M&A behavior of home appliance industry,and then analyzes the concept of domestic goodwill at home and abroad,the evaluation method and the factors affecting goodwill.Then,based on the research results of the predecessors,the author summarizes that goodwill refers to the combination of various factors that can be controlled by the enterprise or controlled by the enterprise,but there is no specific identification that can affect the company's income.Capitalized value.Goodwill is characterized by dependence,accumulation,integrity,continuity and dynamics.Subsequently,this paper discusses the commonly usedevaluation methods of goodwill evaluation,namely the excess return method and the cut-off method.Reasonable evaluation of these two methods,the author found that they have neglected the shortcomings of comparing with the industry and neglecting the role of various factors.Then this paper introduces the analytic hierarchy process for the shortcomings of traditional evaluation methods.Then introduce the basic concepts of AHP,apply the specific steps of AHP,pay attention to the feasibility analysis of AHP.Then the author conducts inductive analysis on the basis of previous studies,and combines the industry characteristics of the home appliance industry to sort out the influencing factors model of goodwill value suitable for home appliance enterprises.The influencing factors of goodwill are divided into three dimensions,namely product competitiveness,marketing ability and enterprise management ability.According to the characteristics of the home appliance industry,the specific factor indicators are analyzed.The specific indicator system is as follows: The competitiveness of the first category of products is divided into: product quality,product style,product price,product performance,monopolistic product,and five refinement indicators.The second type of enterprise marketing ability is divided into:brand awareness,consumer loyalty,after-sales service,market promotion,market expansion speed,market share,and six refinement indicators.The third type of enterprise management ability is divided into: corporate culture,planning organization management ability,enterprise quality cost management ability,enterprise team cooperation ability,enterprise labor and personnel management ability,and five refinement indicators.Finally,this article takes the Midea Group as an example.Firstly,the traditional excess income method is used to evaluate the goodwill of the evaluated company.The value of the goodwill of the US group is 107,800,000,000 yuan.Then,using the model of the goodwill value of the household appliance industry summarized in the previous article,the analytic hierarchy process is used to measure the weight of the influence factors of the goodwill by means of questionnaire survey,and then the score of the influencing factors is measured by the Delphi method to obtain the goodwill.The degree is 86.47%,and then calculations are made to correct the goodwill of the company.Finally,the value of the goodwill of the US group is 93,20,000,000 yuan.After the calculation is completed,the research results can be analyzed,and the Midea Group can have a poor evaluation in terms of product price and after-sales service.The weak link of the enterprise should pay more attention in this regard in the future.This paper introduces the AHP method into the evaluation of goodwill,and can correct the evaluation results,which not only can improve the accuracy rate,but also promote the value construction of the enterprise's goodwill.