本文關鍵詞：常德裕豐食品商譽價值評估研究　出處：《湖南大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： 商譽 評估 割差法 超額收益法 案例分析

【摘要】：每一個企業(yè)在創(chuàng)立之初，都期望著將其打造成一個永不落幕的事業(yè)平臺。這無疑是一個美好的愿景，那么，在百年征途中，作為企業(yè)的創(chuàng)立者和階段性的經營者，如何一步步實現這一長遠目標呢？答案是：“一年企業(yè)靠運氣，十年企業(yè)靠經營，百年企業(yè)靠商譽”。 商譽是無形資產的重要組成部分，是企業(yè)的超額盈利能力，是企業(yè)各項資源優(yōu)勢和良好關系的結合體。商譽的價值，反映了一個企業(yè)包括管理水平、經營業(yè)績、銷售網絡、內部控制、人員素質、地理環(huán)境、歷史聲譽等諸多因素在內的整體素質，，同時它也體現了企業(yè)的未來發(fā)展前景。例如，雪津啤酒因商譽價值以850．90%的增值率被收購；曾擁有149．07億元品牌價值的三鹿奶粉因三聚氰胺事件遭遇破產。由此可見，以商譽為核心的無形資產在市場競爭中的關鍵性。然而，在我國無形資產評估實踐中，商譽觀念淡薄，主觀評估等現象嚴重。所以，如何建立一個高效統(tǒng)一的，能科學、公正、客觀地反映商譽價值的評估模式，是目前資產評估界正在努力探索的問題。 本文首先在學習國內外學者對于商譽價值評估理論研究的基礎上，對商譽及其價值評估相關理論進行了綜合梳理和闡述；其次，文章重點介紹了商譽價值評估的兩種主流方法，即割差法和超額收益法，并對兩種方法做了比較說明；隨后在了解常德裕豐食品發(fā)展背景的前提下，對影響其商譽價值的四個方面因素進行了具體分析；最后確定超額收益法的三大參數，采用超額收益法對本文案例的商譽價值進行評估并對評估結果給予了檢驗分析。
[Abstract]:Every enterprise at the beginning of its establishment, are looking forward to building it into a never ending career platform. This is undoubtedly a good vision, then, in the centenary journey. As the founder of the enterprise and the stage operator, how to achieve this long-term goal step by step? The answer is: one year by luck, ten by business, and a hundred by goodwill. Goodwill is an important component of intangible assets, is the excess profitability of enterprises, is the combination of various resource advantages and good relationships. The value of goodwill reflects the management level of an enterprise. Operating performance, sales network, internal control, personnel quality, geographical environment, historical reputation and many other factors of the overall quality, it also reflects the future development prospects of enterprises. For example. Xue Jin Beer has been acquired because of its goodwill value with a value of 850.90%. Sanlu milk powder, which had a brand value of fourteen billion nine hundred and seven million yuan, was bankrupt because of the melamine incident. It can be seen that the intangible assets with goodwill as the core are crucial in the market competition. However. In the practice of intangible assets evaluation in China, the concept of goodwill is weak, subjective evaluation and other phenomena are serious. So, how to establish a highly effective, scientific, fair and objective evaluation model to reflect the value of goodwill. It is the problem that the asset appraisal circle is trying to explore at present. In this paper, first of all, on the basis of the study of the theory of goodwill valuation, this paper comprehensively combs and expounds the related theories of goodwill and its value evaluation. Secondly, the paper mainly introduces the two main methods of goodwill value evaluation, namely, cutting off method and excess income method, and compares the two methods. Then, on the premise of understanding the development background of Changde Yufeng food, the paper analyzes the four factors that affect the value of its goodwill. Finally, three parameters of the excess income method are determined, and the value of goodwill in this paper is evaluated by the method of excess income, and the evaluation results are tested and analyzed.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F273.4;F426.82

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