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