Evaluation and Management of Intangible Assets of High-Tech Enterprises from the Perspective of Monte Carlo and Network Security
Author(s) -
Xinya Wan,
Yong-Hai Li
Publication year - 2021
Publication title -
mobile information systems
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.346
H-Index - 34
eISSN - 1875-905X
pISSN - 1574-017X
DOI - 10.1155/2021/9661531
Subject(s) - intangible good , analytic hierarchy process , intangible asset , book value , computer science , asset (computer security) , high tech , process (computing) , capital asset , value (mathematics) , business operations , business , industrial organization , finance , operations research , economics , microeconomics , marketing , computer security , earnings , law , political science , engineering , operating system , machine learning
High-tech enterprises are knowledge- and technology-intensive economic entities. These entities are considered intangible assets and an essential part of the enterprises. The fast and effective development of high-tech enterprises requires scientific evaluation of intangible assets. Therefore, the evaluation of intangible assets of high-tech enterprises has become more significant in the evaluation industry. This article uses the Monte Carlo method to evaluate the intangible assets of high-tech enterprises from the perspective of network security. This paper combines the weighted average cost of capital (WACC) with the capital asset pricing model (CAPM) to determine the rate of return. It uses the analytic hierarchy process (AHP) method to determine the weight. It determines the value of various intangible assets based on the contribution of various intangible assets to the overall intangible asset value. Moreover, the Monte Carlo model is used in the probability determination process to evaluate intangible assets. In practical applications of a high-tech enterprise, the advancement and practicability of this method are verified by comparing it with the income method.
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