Research On Value Evaluation Of Information Enterprises Based On Customer Value Perspective

As an intangible asset that cannot be reflected in the report,customer resources are very important for Internet companies,especially those whose operating income mainly comes from customers.Using a reasonable method to accurately estimate customer value is an important achievement in the history of asset valuation development,and it is of great significance to the resource allocation management of Internet enterprises.This article begins with a review of the relevant concepts and backgrounds of Internet companies.Compared with traditional enterprises,this paper summarizes the characteristics of Internet companies.Based on this feature,this paper compares the applicability of different assessment methods to the evaluation of Internet companies.Finally,this paper selects the CVBC model evaluated from the customer’s perspective.Secondly,considering the limitations of the model,this paper improves five relevant indicators in the model.This paper uses the gray prediction model GM(1,1)and BP neural network to make predictions for paying users.In this way,the forecast results are more in line with the changing trend of Internet companies.The customer retention rate is to calculate the number of users who can bring benefits to the business in the future.Replace the indicator with the number of paying users,which can reduce the calculation steps.The unit customer revenue and unit customer cost are predicted according to their characteristics.If the data has a clear upward or downward trend,the prediction is made through regression.If the data fluctuates significantly but there is no significant upward or downward trend,the average value is used for prediction.Use advertising and R & D instead the cost of attracting new users.This enables Internet companies that have not announced new registered users to adopt the CVBC model.The discount rate is calculated by the CAPM model.In the end,this paper uses the improved CVBC model to evaluate the value of 58.com,which is an information company belonging to the Internet industry.Through a detailed demonstration of the evaluation model,the final forecast value is calculated.Compared with the average market value of the period before the benchmark date and the market value on the benchmark date,the forecast value is lower than the market value.But two months after the benchmark date,the stock price fell,and the predicted market value was closer to the market value.This proves the accuracy of the revised CVBC model evaluation.