【摘要】：由于經(jīng)濟(jì)發(fā)展得越來越快,公司的無形資產(chǎn)扮演著越來越重要的角色。商譽(yù)是一種特別的無形資產(chǎn),它在企業(yè)的長期經(jīng)營過程之中產(chǎn)生。商譽(yù)體現(xiàn)出企業(yè)在未來的發(fā)展前景,是企業(yè)有利資源以及各種友好關(guān)系的一種結(jié)合。但不論是實(shí)務(wù)方面還是理論方面,商譽(yù)的評估都沒有引起學(xué)者的重視。就制藥行業(yè)而言,商譽(yù)占據(jù)了越來越重要的地位,現(xiàn)今激烈的競爭增強(qiáng)了他們的危急意識,他們意識到必須時(shí)刻使商譽(yù)處于一個(gè)良好的狀態(tài)之下,才可以讓公司長久的發(fā)展下去。在這樣的情況之下,企業(yè)的商譽(yù)運(yùn)用模糊綜合評價(jià)法進(jìn)行評估可以幫助企業(yè)找出自身經(jīng)營過程中的優(yōu)劣勢環(huán)節(jié),制定出更適合自身的經(jīng)營及發(fā)展戰(zhàn)略,與此同時(shí),企業(yè)也可以通過這種評估方法了解自身在客戶心里的形象。因此,制藥企業(yè)的商譽(yù)評估利用這種方法就顯得十分必要。首先,本文論述了商譽(yù)的基本概念、商譽(yù)的基本理論以及商譽(yù)的特點(diǎn);其次,本文介紹了商譽(yù)的兩種常見的評估方法,比較了這兩種方法,并且做出了合理的評價(jià);然后,本文對模糊綜合評價(jià)的理論基礎(chǔ)進(jìn)行了介紹,針對以前傳統(tǒng)的商譽(yù)的評估方法存在著的不足,本文通過模糊綜合評價(jià)法來評估企業(yè)的商譽(yù),而且對它的可行性進(jìn)行了分析。此外,本文剖析了制藥企業(yè)的商譽(yù),構(gòu)建出了一個(gè)適用于制藥企業(yè)的商譽(yù)價(jià)值評估模型。最后,本文以北京同仁堂為例,得到了北京同仁堂的商譽(yù)度的分?jǐn)?shù),并且剖析了北京同仁堂的最終的評估結(jié)論。本文以期在北京同仁堂中運(yùn)用模糊綜合評價(jià)法,可以使制藥公司知道是哪些因素顯著的影響到了商譽(yù)以及其薄弱環(huán)節(jié)在哪里,從而更加促使公司加大對于商譽(yù)管理的力度以及更加有效地建設(shè)商譽(yù)。
[Abstract]:As the economy develops faster and faster, the intangible assets of the company play a more and more important role. Goodwill is a special intangible asset, which is produced in the long-term business process of an enterprise. Goodwill reflects the future development prospects of enterprises and is a combination of favorable resources and various friendly relations. However, both practical and theoretical aspects, the evaluation of goodwill has not attracted the attention of scholars. As far as the pharmaceutical industry is concerned, goodwill is becoming more and more important. Today's fierce competition has strengthened their sense of necessity. They are aware of the need to keep goodwill in a good state at all times. In order to let the company continue to develop for a long time. Under such circumstances, the use of fuzzy comprehensive evaluation method to evaluate the goodwill of enterprises can help enterprises to find out the advantages and disadvantages in their own business process, and formulate a more suitable management and development strategy. At the same time, Enterprises can also use this evaluation method to understand their own image in the hearts of customers. Therefore, it is very necessary to evaluate the goodwill of pharmaceutical enterprises by using this method. First of all, this paper discusses the basic concept of goodwill, the basic theory of goodwill and the characteristics of goodwill. Secondly, this paper introduces two common evaluation methods of goodwill, compares the two methods, and makes a reasonable evaluation. Then, this paper introduces the theoretical basis of fuzzy comprehensive evaluation, in view of the shortcomings of the traditional evaluation methods of goodwill, this paper evaluates the goodwill of enterprises by fuzzy comprehensive evaluation method. And its feasibility is analyzed. In addition, this paper analyzes the goodwill of pharmaceutical enterprises, and constructs a goodwill value evaluation model suitable for pharmaceutical enterprises. Finally, taking Tongren Hall in Beijing as an example, this paper obtains the score of goodwill of Tongrentang in Beijing, and analyzes the final evaluation conclusion of Tongrentang in Beijing. In this paper, it is hoped that the fuzzy comprehensive evaluation method can be used in Tongren Hall in Beijing to make pharmaceutical companies know which factors have significantly affected goodwill and where its weak links are. Thus more promote the company to increase the strength of goodwill management and more effective construction of goodwill.
【學(xué)位授予單位】：石河子大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.72;F270

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