Selection of Comparable Companies Based on the CRITIC-VIKOR Model:Lithium-ion Battery Industry Merger and Acquisition Valuation Research
Market value appraisal method,as one of the three basic appraisal methods,has good applicability in evaluating the overall value of enterprises,but its recognition level is relatively low in practical application. One of the main reasons for this is that the selection of comparable companies is subjective,which leads to the lack of objective and rational evaluation results. Therefore,it is attempted to improve the CRITIC weighting method and the VIKOR method used in other fields to innovate the comparable company selection model,and improve the objective selection and evaluation of comparable companies. At the same time,the typical lithium-ion battery enterprise merger and acquisition case-the acquisition of Xintong Development of Xinyuan shares is used to verify the rationality of the CRITIC-VIKOR model in selecting comparable companies for the valuation of lithium-ion battery enterprise mergers and acquisitions. The final results show that the improved model can effectively select comparable companies that are relatively similar to the evaluated enterprise.
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