Enterprise Supply Chain Asset Valuation— A Case Study of Langbo Technology's Downstream SCA

Abstract

The progress of science and technology and economy makes the development of enterprises into an era of rapid development. After being encouraged by the state, many small and medium-sized enterprises have joined the market. Former traditional businesses have also been greatly encouraged. It is almost impossible for a large company to control every link in the supply chain. There are quite a few companies involved in the manufacturing of products. Because of geographical location, production level and management ability, It forms a complex network of product production supply chains. The supply chain assets owned by enterprises are particularly important. This paper is based on the widely used method of intangible assets evaluation: Income approach. It as a theoretical basis for research and combined with previous studies. On this basis, further research and integration are done. Firstly, how to define supply chain assets in enterprises and the characteristics of supply chain assets different from other intangible assets are analyzed. Secondly, choose the right method. Due to the limitation of the current market environment and personal ability, all the research in this paper is based on theory. It is hoped that this method can make a contribution to the asset appraisal industry when evaluating the value of related supply chain assets.