Data Asset Evaluation In The Context Of Precision Marketing Business

With the development of information technology,data assets are more and more involved in the production and operation process of enterprises,and problems such as the distribution of benefits,tax payment and inclusion in accounting statements of data assets have also arisen.Reasonable evaluation of the value of data assets is essential to solve the above problems.of great significance.The e-commerce Saas enterprise Weimob relies on big data to provide customers with precise marketing services and reveal the contribution of data assets to enterprise value,which has certain practical significance.Weimeng experienced the "deletion of database" in 2020,which proved the importance of data assets from the negative side,which can be selected as a typical case.With the development of information technology,data assets are more and more involved in the production and operation of enterprises.The government attaches great importance to data and regards it as a strategic resource.It is very necessary to evaluate the economic benefits that data brings to enterprises,but the evaluation method of data assets is still in the exploratory stage.The e-commerce Saas enterprise Weimob relies on big data to provide customers with precise marketing services.Data assets have an intuitive driving effect on the business of enterprises,and it is more practical to evaluate its data assets."The incident,with heavy losses,proved the importance of data assets from the negative side,so it can be selected as a typical case for analysis.This paper hopes to achieve the following meanings: First,in the process of valuing Weimeng data assets,the traditional evaluation method is improved to make it more suitable for the valuation process of data assets;The value of data assets can also make enterprises realize the importance of data assets and pay attention to data security;finally,the valuation results of data assets can provide a reference for the distribution of benefits,taxation and inclusion in accounting statements of big data assets in the future.This paper first summarizes the views of the academic community on whether data should be an asset,and then summarizes the current methods used by the academic community to assess the value of data assets.On the basis of summarizing and summarizing,this paper divides data assets into transactional data assets and enabling data assets,defines Weimob’s data assets as enabling data assets,and then proposes a definition standard for enabling data assets and its characteristics,mainly including: ownership ambiguity,profitability,scene dependence,dynamic and copyright-like properties.At present,the commonly used data asset evaluation methods in academia can be mainly divided into traditional methods,game arbitrage methods,improved traditional methods and some other methods from a mathematical point of view.Game arbitrage methods and traditional market methods are suitable for transactional data assets.Traditional methods are not feasible enough to evaluate the value of enabling data assets.Mathematical methods are difficult to reflect the enabling effect of data assets on enterprises.This paper believes that the traditional asset evaluation method can be improved to better evaluate the enabling effect of data assets on the business.Therefore,an improved excess return method is proposed to evaluate data assets.The use of excess return method needs to be combined with the rate of return.Split and Analytic Hierarchy Process.The basic idea of this method is to deduct the contribution value of current assets,fixed assets and intangible assets from the company’s free cash flow to calculate the excess return of data assets.The value of the data asset can be obtained by discounting the excess return of the data asset with the discount rate obtained by the rate of return split method.This paper improves the above method in two aspects: first,when calculating the free cash flow of the enterprise,this paper introduces the CVBC model focusing on customer value,which is more suitable for Weimob,which is in the development stage,than other models.The second is the discount rate of data assets.The traditional method is to use the discount rate of intangible assets to approximate the discount rate of data assets.This paper introduces the analytic hierarchy process,which can calculate the rate of return on intangible assets of enterprises.On this basis,the discount rate of data assets is further split.In addition,according to the specific business of Weimob,this article sorts out the data assets owned by Weimob,divides them into customer data and usage data,and introduces how data assets empower Weimob’s business development.According to the evaluation results,the return rate of data assets is higher than that of intangible assets.This is because there is a risk premium such as data security and ownership ambiguity.In addition,the value of data assets evaluated in this paper is high,indicating that enterprises should pay attention to data.Safety.For some traditional enterprises,they should pay attention to the contribution of data assets to enterprise value and try to carry out digital transformation.