The Application and Research on Parameters of Hypothetical Development Method in Data Asset Appraisal
The most common way to unlock the potential value of data under development is through measures such as reuse,which requires mining and development.Outsourcing development should be mainstream.Hypothetical development method originates from real estate,combining business models and assessment requirements.The author believes it can satisfy the assessment of data under development and operational data.Analyzing the assessment steps of the hypothetical development method,combining the form and characteristics of data asset listing pricing,the author proposes an extension of the income approach and a formula for converting usage fees for the post-development value,as well as methods for determining the operating period and discount rate.A correlation analysis of cost and expense ratio and discount rate parameters for similar listed companies is conducted.Drawing on scale divisions and workload models from software assessment,the author proposes ideas for determining data development periods and workloads,providing parameter valuation paths for investment interest and profits in the deduction terms of the static analysis method.Finally,through case analysis,the application of the hypothetical development method is discussed.
Data asset appraisalData under developmentHypothetical development methodPost-development valueDeduction items
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