Valuation of Enterprise Big Data Assets in the Digital Economy: A Case Study of Shunfeng Holdings

This paper concentrates on the valuation of big data assets within the digital transformation of logistics enterprises. As data evolve into a core production factor in the logistics industry, their valuation is essential, not only for enterprises’ resource allocation decisions, but also as a key indicator for measuring the effectiveness of digital transformation. This paper combines the multiperiod excess earnings model with the analytic hierarchy process (AHP), creating an evaluation system through a comprehensive weighting method. Initially, the multiperiod excess earnings model is used to calculate the excess earnings of off-balance-sheet intangible assets. The AHP is subsequently applied to construct a hierarchical structural model of the enterprise, identifying the core factors that influence the excess earnings of off-balance-sheet intangible assets. This allows for precise segmentation and determination of the distribution rate of the value of data assets. The evaluation model fully accounts for the diversity, dynamics, and potential value of big data assets, effectively identifying and quantifying factors that are not easily observable directly. The findings not only provide a novel evaluation tool for data asset management in logistics enterprises but also offer theoretical support and practical guidance for enhancing the industry’s data asset valuation system and facilitating the realization of data asset value.