浓香型白酒窖池价值评估体系研究(二)——窖池价值的评估方法

Study on Assessment System of Luzhou Flavor Baijiu Fermentation Pit Value--The Assessment Method of Fermentation Pit Value

本研究根据窖池价值的形成过程,将窖池价值分为基本价值和附加价值两部分。根据两类价值的特点,分别确定了评估方法,即:基本价值评估采用重置成本法;附加价值评估采用基于层次分析法的模糊综合评估。鉴于白酒市场情况对窖池价值存在一定的影响,确定了影响窖池价值的市场影响因子,形成了一套完整的浓香型白酒窖池价值评估体系,具有重要的应用价值。

According to the formation process of fermentation pit value,the research divides the fermentation pit value into two parts:basic value and added value.According to the characteristics of the two types of value,the assessment methods are determined respectively,namely,replacement cost method is adopted for basic value assessment;The fuzzy comprehensive evaluation based on analytic hierarchy process is adopted to assess the added value.In view of the liquor market situation has a certain influence on the fermentation pit value,the market factors affecting the fermentation pit value are determined,and a complete set of Luzhou flavor baijiu fermentation pit value assessment system is formed,which has important application value.