乘用车制造企业分销渠道价值评估的分析.pdfVIP

Research on Value Assessment of Distribution Channel for Passenger Vehicles Manufacturing Enterprise A Dissertation Submitted for the Degree of Master Candidate：Zhang Guanhua Supervisor：Prof. Wang Heng Chang’an University, Xi’an, China 2 摘 要 汽车工业作为国家经济的支柱产业之一，代表着我国装备制造业的发展水平，同时 在国民经济中又发挥着重要的战略作用。随着我国社会经济飞速发展带动国民人均收入 的不断增长，我国乘用车消费市场呈逐年增长的趋势在迅速扩大。 我国乘用车制造企业分销渠道价值评估是将一个乘用车制造企业的分销渠道作为 一个有机整体，作为企业重要的一个无形资产，依据其拥有或占有的全部资产状况和整 体获利能力，对企业分销渠道整体公允市场价值进行的综合性价值评估。是对无形资产 价值评估在某一行业领域内的理论分析和探讨，对于丰富我国无形资产价值评估体系具 有一定的理论意义。 本文以企业无形资产相关理论，分销渠道管理相关理论为基础，通过分析我国乘用 车制造企业分销渠道主要模式及其特点，探讨了乘用车制造企业分销渠道的无形资产价 值构成。将乘用车制造企业分销渠道作为企业的一个整体无形资产运用成本收益双现值 法，引入分销渠道综合绩效评估值W ，构建了乘用车分销渠道价值评估的数学模型。并 对乘用车制造企业分销渠道价值评估在渠道管理中的应用做了探讨，希望能对乘用车制 造企业的分销渠道管理改善和改进起到一定的参考价值。 关键词：无形资产，价值评估，乘用车制造企业，分销渠道 i Abstract The automotive industry as one of the pillar industries of the national economy, represents the level of development of Chinas equipment manufacturing industry ,and at the same time plays an important strategic role in the national economy . With Chinas rapid social and economic development driven by the continuous growth of the national per capita income, the consumption of Chinas passenger car market was growing year by year by trend in the rapidly expanding. Chinas passenger vehicles manufacturing enterprise value assessment of distribution channels is to make a passenger vehicles manufacturing enterprise distribution channels as an organic whole, as important intangible assets. Based on its own or the possession of all of the assets of the situation and the overall profitability, we can make