데이터베이스 자산의 가치평가를 위한 가치동인 분석 연구

• 영문명: A Study on Value Drivers for Database Valuation
• 발행기관: 한국IT서비스학회
• 저자명: 강주현(Juhyun Kang) 변정은(Jeongeun Byun)
• 간행물 정보: 『한국IT서비스학회지』한국IT서비스학회지 제18권 제1호, 113~130쪽, 전체 18쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2019.03.30

영문 초록

Data can be considered a core driver of the Fourth Industrial Revolution, and databases are needed to create value by efficiently obtaining, storing and analyzing the data. However, there are currently no adequate valuation methods to handle databases. This study aims first, to understand databases as the subject of valuation and analyze value drivers of databases, and second, to propose a database valuation model based on this finding. To this end, we derive value drivers of databases from the characteristics and value criteria of databases observed in previous studies. Based on survey data from 396 database service firms we verify the value drivers through linear regression analysis. We find that the annual growth rate in database capacity and the data types positively affect sales of databases and offer ways to utilize them when estimating the cash flow, which is the variable to apply the discounted cash flow method-based income approach. This study contributes empirical insights into how to valuate databases considering their value drivers.

목차

1. 서 론

2. 이론적 배경

3. 데이터베이스의 가치동인

4. 데이터베이스의 가치동인 분석및 결과

5. 데이터베이스 가치동인 기반 가치 평가 기초 모형 제안

키워드

4 th Revolution Database Valuation Value Drivers Income Approach