摘要
大部分互联网、电子商务企业在成立初期都没有盈利或盈利甚少,传统的企业价值评估方法在评估这种类型的企业价值时不能够奏效,正是在这一背景下,本文在客户生命周期价值理论的基础上,给出了一种评估企业价值的新方法-CVBC模型,它本质上是延伸了客户生命周期价值理论的思想,进而与传统的财务会计评估企业的价值方法相结合创造出新的评估方法,它能够评估上述类型企业的价值。本文详细介绍了CVBC模型的原理、建立过程及实际运用的效果。
Most of the internet or e-commerce corporations have few earnings or even none. The traditional corpo-ration valuation methods don't work well when encountering these types of corporations. Just under thesebackgrounds, it gives a new method to evaluate these types of corporations called CVBC model in our article,which is based on the customer lifetime value. In essence, it extends the concept of customer lifetime value andcombined with the traditional financial methods, then creates a new valuation method. It can work well to thecorporations, which have been said before. The principle, mathematical model of the method and the effect of thepractical application are discussed in detail.
出处
《网络安全技术与应用》
2005年第4期34-37,共4页
Network Security Technology & Application
