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The Research on Method of Goodwill Evaluation

Author: ChenJing
Tutor: DingZhan
School: Northeastern University
Course: Business management
Keywords: Goodwill Goodwill value Goodwill intensity Gray appraisal model Gray forecast model
CLC: F224
Type: Master's thesis
Year: 2008
Downloads: 461
Quote: 3
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Abstract


With the development of market economy and China’s entry into WTO, competition among enterprises has increased, in order to be dominant position in the fierce competition, and eventually become strong in the industry, many companies choose mergers and acquisitions (M&A). Global economic integration and the development of knowledge economy makes intangible assets play an increasingly important role in enterprise. The 21st century is the century of intangible assets and goodwill as an important component of intangible assets, it is inevitable to face its value evaluation in the enterprise M&A, reorganization, transfer and other activities. Enterprises implement M&A regard not only the enterprise current value but also future profit ability of the enterprise, goodwill as the source of this ability, represents the company’s reputation, it can create competitive advantage for enterprises so that they can be winner in the fierce competition. However, due to the invisible and weak cost of goodwill, its value assessment has been a difficulty.This article constructs the system of indexes which reflect components of goodwill and establishes multi-level gray overall assessment model; it designs to optimize the traditional goodwill appraisal method and fully reflects goodwill’s comparison among the industry and the concrete advantages and disadvantages among specific indexes. The appraisal result not only may provide direct instructive opinion for improvement work during enterprise regular production management, may also provide the basis for determination of bargain price.This paper first introduces the present situation of goodwill appraisal theory and method both in domestic and foreign,and makes research deeply on goodwill and its value correlation theories, especially analyses the goodwill formation mechanism and the value constitution in detail; Next, it proposes economic foundation on goodwill’s determination and premises on goodwill’s value assessment, simply introduces the goodwill traditional appraisal method-difference method and abnormal return method, it also compares and analyses the two methods, discoveres their insufficiency in the goodwill appraisal, then this paper introduces multi-level gray overall assessment method, analyses its applicability in the goodwill appraisal, and establishes the appraisal model to gain goodwill intensity, then uses goodwill intensity to improve abnormal return method and obtaines the final goodwill value. Finally it carries the multi-level gray overall appraisal model on an example.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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