北京邮电大学学报(社会科学版) ›› 2010, Vol. 12 ›› Issue (3): 34-39.

• 电子商务 • 上一篇    下一篇

#br# 互联网企业的价值评估——基于客户价值理论的模型研究

  

  1. 1湖北经济学院 会计学院,湖北 武汉430205;2湖北经济学院 湖北会计发展研究中心,湖北 武汉430205
  • 收稿日期:2010-05-10 出版日期:2010-06-30 发布日期:2010-06-30

 The Valuation of ECommerce Corporations#br# ——A Model Research on Customerbased Valuation Theory

  1. 1School of Accounting,   Hubei University  of Economics,Wuhan 430205,China;
    2Hubei Accounting Development Center, Hubei University of Economics, Wuhan 430205,China
  • Received:2010-05-10 Online:2010-06-30 Published:2010-06-30

摘要:

为了对互联网企业的价值进行有效评估,需要找到互联网企业的价值源泉。根据客户价值理论,互联网企业的价值来源在于其所掌握的客户资源,通过评估客户价值可以计量互联网企业价值,这是基于客户价值理论的互联网企业价值评估模型的理论依据。其中,单位客户收入贡献、未来客户数量预测以及权益成本的估算对模型的适用性影响很大。

关键词: 价值评估, 互联网企业, 客户价值理论

Abstract:

Find the value sources of ECommerce businesses is necessary to valuate the ECommerce corporations effectively The value sources of ECommerce corporations come from the customers according to the customer’s value theory By evaluating the customers’ value, we can calculate the value of the ECommerce corporations, which is the theory basis of ECommerce corporation valuation model Unit customer contribution, customer number and the cost of equity capital are the important factors affect the applicability of the model

Key words: valuation; ECommerce corporation;customer&rsquo, s value theory

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