Determining The Income Of Intangible Assets Based On B-S Model Research On The Method Of Dividing Rate

As an indispensable factor of productivity in today's society,intangible assets play a key role in the sustainable development of the economy and enterprises.In the assessment business involving the transaction of intangible assets,the evaluation results have a very important impact on both parties,and with The development of intangible assets,the proportion of its income in the overall income is also increasing.Therefore,it is extremely important to accurately measure the contribution of intangible assets.As a important indicator in the evaluation of intangible assets,the revenue share rate has a very large impact on its calculation results.The traditional methods of measuring the rate of revenue share are more or less subjective judgments of the assessment professionals,so that the accuracy of the assessment results is affected.In this context,based on the characteristics of intangible assets,this paper applies the real option idea to the calculation of the revenue share rate,and introduces the B-S model to measure the revenue share rate.Starting from the basic theory,this paper introduces the basic theories of options,real options,real options based on B-S model and the rate of revenue share,which provides the preconditions for the orderly development.Next,from the quantitative and qualitative perspectives,the advantages and disadvantages of the traditional income sharing rate are explained.Furthermore,the focus of this paper is drawn,and the revenue sharing rate is calculated based on the B-S model.First,the applicability of the revenue sharing rate based on the B-S model is described.Secondly,it introduces the construction process of the model,and introduces the formula of the revenue sharing rate into the BS model through conversion.Finally,the calculation formula of the revenue sharing rate based on the BS model is derived.Then,the parameter determination method includes two main parameter inputs.Measurement of return on capital and volatility.The characteristic of the B-S model is the introduction of the volatility parameter,which greatly reduces the defect that the original evaluation method is too subjective,and improves the accuracy and scientificity of the evaluation conclusion.Finally,through the empirical analysis of specific cases,the feasibility of measuring the revenue sharing rate based on B-S model is obtained.