本文關(guān)鍵詞：常德裕豐食品商譽(yù)價(jià)值評估研究　出處：《湖南大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 商譽(yù) 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(jīng)營者，如何一步步實(shí)現(xiàn)這一長遠(yuǎn)目標(biāo)呢？答案是：“一年企業(yè)靠運(yùn)氣，十年企業(yè)靠經(jīng)營，百年企業(yè)靠商譽(yù)”。 商譽(yù)是無形資產(chǎn)的重要組成部分，是企業(yè)的超額盈利能力，是企業(yè)各項(xiàng)資源優(yōu)勢和良好關(guān)系的結(jié)合體。商譽(yù)的價(jià)值，反映了一個企業(yè)包括管理水平、經(jīng)營業(yè)績、銷售網(wǎng)絡(luò)、內(nèi)部控制、人員素質(zhì)、地理環(huán)境、歷史聲譽(yù)等諸多因素在內(nèi)的整體素質(zhì)，，同時它也體現(xiàn)了企業(yè)的未來發(fā)展前景。例如，雪津啤酒因商譽(yù)價(jià)值以850．90%的增值率被收購；曾擁有149．07億元品牌價(jià)值的三鹿奶粉因三聚氰胺事件遭遇破產(chǎn)。由此可見，以商譽(yù)為核心的無形資產(chǎn)在市場競爭中的關(guān)鍵性。然而，在我國無形資產(chǎn)評估實(shí)踐中，商譽(yù)觀念淡薄，主觀評估等現(xiàn)象嚴(yán)重。所以，如何建立一個高效統(tǒng)一的，能科學(xué)、公正、客觀地反映商譽(yù)價(jià)值的評估模式，是目前資產(chǎn)評估界正在努力探索的問題。 本文首先在學(xué)習(xí)國內(nèi)外學(xué)者對于商譽(yù)價(jià)值評估理論研究的基礎(chǔ)上，對商譽(yù)及其價(jià)值評估相關(guān)理論進(jìn)行了綜合梳理和闡述；其次，文章重點(diǎn)介紹了商譽(yù)價(jià)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(yù)價(jià)值的四個方面因素進(jìn)行了具體分析；最后確定超額收益法的三大參數(shù)，采用超額收益法對本文案例的商譽(yù)價(jià)值進(jìn)行評估并對評估結(jié)果給予了檢驗(yàn)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(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F273.4;F426.82

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