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商誉作为企业竞争优势培育的重要源泉,其自身的培育和提升直接关系到企业未来的发展。然而,由于过去人们对商誉构成要素及商誉价值贡献度关注不足,致使企业商誉管理缺乏依据,影响了企业商誉价值提升和竞争优势的持续增长,进而阻碍了企业价值提升。针对这一问题,本文结合层次分析法与商誉价值分割的良好契合性,构建了一种新的商誉价值构成要素分析及商誉价值分割机制,将商誉价值主要驱动因素凸显出来,从而为企业商誉管理提供可靠依据。
Goodwill, as an important source of fostering the competitive advantage of enterprises, has its own cultivation and promotion directly related to the future development of the enterprise. However, due to the lack of attention paid to the contribution of goodwill and goodwill in the past, the lack of basis for goodwill management in the enterprise has affected the improvement of the value of the goodwill and the continuous growth of the competitive advantage, which in turn has hindered the improvement of the value of the enterprise. In response to this problem, this paper combines the good agreement between analytic hierarchy process and goodwill value segmentation, constructs a new analysis of the components of goodwill value and the segmentation mechanism of goodwill value, highlights the main drivers of goodwill value, Provide a reliable basis for enterprise’s goodwill management.