基于资产视角的渠道关系价值计量研究

Channel Relationship Value Measure from the Point View of Assets

文章试图建立“渠道资产”定价路径的系统理论。以会计学和经济学关于资产的理论为依据,论述和界定了“渠道资产”的概念;从收益折现法出发,兼顾渠道历史、现在和未来,建立了“渠道资产”价值计量模型;在模型的求解方法中,借鉴人寿保险精算学生存曲线理论、关系营销价值理论及微积分思想来求取渠道平均寿命周期;运用因素分析法建立组合无形资产结构图;借鉴运筹学多目标决策层次分析理论剥离出“渠道资产”价值;根据风险资产定价理论,确立了资本化率的计算模式。

This thesis try to construct the theory systems of value measures for ＂channel assets＂. It discusses and defines the notion of ＂channel assets＂ on the basis of accounting and economics. On the foundation of benefit discount, giving consideration to the past, present and future, this paper establishes value measure model for ＂channel assets＂. Firstly, we use actuarial survivor curve, value theory of relation marketing, and calculus thought for reference to find average channel life-span; Secondly, We use factors analysis to erect structure chart of intangible assets, and analytic hierarchy process of operation research to peel off ＂channel assets＂ value; Lastly, we borrow risk assets pricing theory to build capital discount rate counting route.