Research On Data Asset Value Evaluation Of Household Appliance Enterprises

With the rapid development of China’s digital economy,the importance of data elements in the national economic and social development has become increasingly prominent,and data has become an important asset for enterprises to improve operational efficiency,adjust decision-making schemes and analyze strategic layout.However,in the merger and reorganization of enterprises and market equity transactions,the valuation of data assets is still in the exploratory stage,and the value evaluation system is still being studied and developed.In this social context,this thesis studies the value evaluation of data assets and systematically studies the method of improving the multi-period excess return method model to evaluate the value of data assets,which is of great significance to the value evaluation of data assets.The research on data assets at home and abroad is very extensive,but most of the research is related to the technical mining and application of data assets,and how data assets exert value in enterprises and how to evaluate the value of data assets have yet to be deeply explored.Household appliance enterprises are an important consumer and manufacturing field,and the research and development of data asset value assessment methods for such enterprises can attract the attention of home appliance enterprises to the value evaluation of data assets,so that data assets can play their due value.This thesis first expounds the current situation and future trend of data assets in enterprises,analyzes the research situation at home and abroad,and fully elaborates on the concepts of household appliances and data assets.Secondly,this thesis introduces three commonly used methods of asset valuation and other derivative methods,and also discusses the applicability of these methods in the objects studied in this thesis.At the same time,the data asset value evaluation process in this thesis is constructed,specifically,the first step is to use the SARIMA model to predict the operating income of the enterprise and calculate the free cash flow of the enterprise.The second step is to use the multi-period excess return method to divest the data assets in free cash flow and preliminarily calculate the value of the enterprise data assets.In the third step,the coefficient correction is carried out by AHP-fuzzy comprehensive evaluation,and the final value is obtained by calculation.This thesis examines the applicability of the model to the evaluation of enterprise data asset value by empirical analysis of the data asset value of Gree Electric Appliances,a listed company.This thesis summarizes the theory of data asset value valuation,and summarizes the relevant methods to provide a reference for future research.In order to obtain reasonable value evaluation results,the SARIMA model is used to predict the operating income of enterprises,and the AHP-fuzzy comprehensive evaluation method is used to improve the multi-period excess return method to obtain the valuation results.From the perspective of the long-term development of enterprises,the method proposed in this thesis is conducive to the realization of the value of data assets,which can make data assets attract the attention of enterprises,continuously mine information from data resources,and improve the data asset management capabilities of enterprises.