北京同仁堂商誉价值评估研究

发布时间：2019-05-23 02:26

【摘要】：由于经济发展得越来越快,公司的无形资产扮演着越来越重要的角色。商誉是一种特别的无形资产,它在企业的长期经营过程之中产生。商誉体现出企业在未来的发展前景,是企业有利资源以及各种友好关系的一种结合。但不论是实务方面还是理论方面,商誉的评估都没有引起学者的重视。就制药行业而言,商誉占据了越来越重要的地位,现今激烈的竞争增强了他们的危急意识,他们意识到必须时刻使商誉处于一个良好的状态之下,才可以让公司长久的发展下去。在这样的情况之下,企业的商誉运用模糊综合评价法进行评估可以帮助企业找出自身经营过程中的优劣势环节,制定出更适合自身的经营及发展战略,与此同时,企业也可以通过这种评估方法了解自身在客户心里的形象。因此,制药企业的商誉评估利用这种方法就显得十分必要。首先,本文论述了商誉的基本概念、商誉的基本理论以及商誉的特点;其次,本文介绍了商誉的两种常见的评估方法,比较了这两种方法,并且做出了合理的评价;然后,本文对模糊综合评价的理论基础进行了介绍,针对以前传统的商誉的评估方法存在着的不足,本文通过模糊综合评价法来评估企业的商誉,而且对它的可行性进行了分析。此外,本文剖析了制药企业的商誉,构建出了一个适用于制药企业的商誉价值评估模型。最后,本文以北京同仁堂为例,得到了北京同仁堂的商誉度的分数,并且剖析了北京同仁堂的最终的评估结论。本文以期在北京同仁堂中运用模糊综合评价法,可以使制药公司知道是哪些因素显著的影响到了商誉以及其薄弱环节在哪里,从而更加促使公司加大对于商誉管理的力度以及更加有效地建设商誉。
[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.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F270

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