Year: 2025
Type: article
Abstract: This paper discusses how to construct the evaluation index system of data assets of listed companies (H Pharmaceutical Enterprises), and on this basis, constructs an evaluation model to evaluate the value of data assets by using the relevant data of the listed company, verify its scientific rationality and feasibility, and provide relevant theories and methods for the data assets of enterprises in the pharmaceutical industry. Firstly, based on the discussion of the sources and characteristics of H Pharmaceutical Enterprises' data assets, the analytic hierarchy process is used to construct the evaluation index system of its data asset value. Secondly, the replacement cost method and the multi-period excess income method are introduced; the value of data assets is calculated from two aspects: cost and income. Thirdly, the final value of data assets is adjusted by the fuzzy comprehensive evaluation method. This study offers a systematic and operational data asset value evaluation index system and evaluation methods for managing related enterprises. It provides a reference for enterprise management and offers theoretical support and practical guidance for evaluating data asset value in related industries.
DOI: 10.54097/s16njg32
Authors: Danyang Xu, Xiaolian Meng, Yongqi Yi, Yongning Zhao
Institution: Nanjing University of Science and Technology
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4414089520